Cobb Sheriff's Foundation Inc

Nonprofit profile at a glance

EIN
862684549
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Marietta, GA, USA
Phone
4042916050
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$179,724
Expenses
$178,386
Assets
$190,255
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • ROBERT G HALEY (EXECUTIVE DIRECTOR)

People named in this filing

  • FRANK WIGINGTON (CHAIR)
  • EDDY BENOIT JR (VICE CHAIR)
  • RAVI PURI (SECRETARY)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o for full description.the cobb sheriff's foundation, inc. Contributes to the community's quality of life by creating and supporting community events and initiatives that will have a positive and immeasurable impact for the citizens by fostering stronger relationships between the cobb county sheriff's office and the communities it serves.

What it reported doing in 2024

See schedule o for full description.the care, compassion and fallen fund is built on three crucial pillars of support, ensuring that our agency personnel, civilian or sworn, full or part-time and their families receive the assistance and/or recognition they deserve.- financial assistance: provide financial assistance in times of crisis, to include hardship or fallen in the line of duty.- family guidance and counseling: provide applicable services and support to assist during extenuating and difficult times- excellence and dedication: recognize and award those who go the extra mile to achieve excellencethe success of the fund hinges on the support and generosity of our sponsors, donors, and community. It is our responsibility to stand in solidarity during their time of need. No contribution is too small; every contribution makes a meaningful impact on the lives of those who selflessly protect and serve the citizens of cobb county.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 50% for direct work, and 50% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 76
  • Accountability: 76
  • Sustainability: 49
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 73.4%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 45.8%; rating input score 46; 41st 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: 0.7%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -46.6% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 19.9% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 73.4% of spending went to programs
  • Governance: 12 of 12 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $131K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Transparency & Controls: Grant itemization coverage scored 46/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.