College of Athens Inc

Nonprofit profile at a glance

EIN
271288541
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015, Form 990-N 2011
Location
Athens, GA, USA
Phone
7067691472
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$997,041
Expenses
$860,713
Assets
$2,031,312
Liabilities
$644,337

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

Leadership & pay

12 people listed

Executive titles in this filing

  • MARCIA WILBUR (PRESIDENT)

Highest reported compensation

  • KURT GENTEMAN (CFO): $31,701 total reported compensation
  • MARCIA WILBUR (PRESIDENT): $21,181 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To be a biblically-grounded, holy spirit-empowered, accredited christian college that prepares men and women who will teach, reach, lead, and minister to others out of their identity in christ through relational, hands-on training for life and leadership in the church, in the marketplace, and across the globe.

What it reported doing in 2024

The college offered 38 degree courses for undergraduate, graduate, and auditing students. The organization offered one prayer conference and one teaching conference. Nearly 100 individuals from college of athens and several area churches worked together to accomplish community services projects for local relief agencies and other non-profits for the annual serveathens icn event. A pastor's appreciation event serving two dozen area pastors was hosted. 18 volunteer prayer ministers led over 200 personal ministry sessions for people from the community and virtually from all over the u.s. Students of the college conducted over 200 hours of service to the community through their apprenticeship and service opportunities. The college also hosted the national day of prayer for the greater athens area.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 91% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.1%; rating input score 75
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $23.28 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 23rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.7%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 2.36; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 18.6% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 16.9% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 18.1% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 75.1% of revenue deployed · 86.4% of spending went to programs
  • Governance: 10 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $743K in reported program spending
  • Leadership: top reported pay $32K · 12 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.