Community Services Group Inc the Gables at Cobb Village

Nonprofit profile at a glance

EIN
580633978
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Franklin Springs, GA, USA
Phone
7062453115
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Health Systems

Reported finances

Revenue
$7,269,528
Expenses
$6,968,250
Assets
$3,622,099
Liabilities
$447,128

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

Leadership & pay

8 people listed

Executive titles in this filing

  • GREGORY HEARN (CEO)

People named in this filing

  • FORT OGLESBY (Chairman)
  • DEBORAH HARBIN (Secretary)
  • BETH THOMAS (BOARD MEMBER)

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

The mission of the organization is to operate the gables of cobb village, an assisted living facility, as a tax-exempt home for the aged, and to operate such other charitable activities as may benefit franklin county, Georgia and surrounding communities, provided such activities are in compliance with the activities allowed tax-exempt organizations pursuant to section 501(c)(3) of the internal revenue code.

What it reported doing in 2024

Community services group operates the ty cobb museum for the benefit of franklin county, Georgia and surrounding areas. The museum is located in royston, Georgia and honors the career of baseball hall of fame player tyrus (ty) raymond cobb, known all over the world as "the Georgia peach." the museum displays memorabilia from one of baseball's greatest performers for future generations. A nominal fee is charged for admission.

Operating model

Revenue model
Earned-program. 81% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some related-organization disclosures are missing and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 84
  • Accountability: 94
  • Sustainability: 45
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.7%; rating input score 80
  • Program expense ratio: 84%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.1%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: -29.6% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -18.5% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -21.3% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 79.7% of revenue deployed · 84% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $5.9M in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Highest-paid contractors: 1 contractor listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes related organizations
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 4 filed related-organization links
  • 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 — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.