Coalition for Georgia's Future

Nonprofit profile at a glance

EIN
471450006
IRS 990 coverage
2014–2014
Forms available
Form 990 2014
Location
Roswell, GA, USA
Phone
7709422214
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$665,000
Expenses
$596,472
Assets
$71,032
Liabilities
$2,500

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • HARRY E LAKE III (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Statement attached.

What it reported doing in 2014

Donations to outside organizations dedicated to promoting the social welfare goals of the coalition for Georgia's future and educating georgians (and all americans) about the importance of investing in public policy choices that promote economic freedom, individual liberty, greater educational choice and increased opportunity for all.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, and 42% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 52
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.1%; rating input score 83
  • Program expense ratio: 92.7%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.8%; rating input score 97; 39th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.3%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 85; 85th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 83.1% of revenue deployed · 92.7% of spending went to programs
  • Governance: 1 of 1 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $553K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Highest-paid contractors: 1 contractor listed · $256K reported
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.