Decatur East Housing Inc
Nonprofit profile at a glance
- EIN
- 881657935
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024
- Location
- Decatur, GA, USA
- Phone
- 4042702100
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $115
- Expenses
- $115
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- DAVID LEWICKI (VICE PRESIDENT)
- MELISSA HEFFNER (PRESIDENT)
Highest reported compensation
- DOUGLAS S FAUST (SECRETARY/TREASURER): $313,750 total reported compensation
- TAMERA J BOWERS (ASSISTANT SECRETARY): $185,973 total reported compensation
- LARRY H PADILLA (SECRETARY/TREASURER): $33,354 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 relieve a shortage of decent, safe and sanitary housing for persons of low income and moderate income, including families, youth or elderly, handicapped, disabled, or special needs persons, in the city of decatur, Georgia.
What it reported doing in 2024
Persons of low income and moderate income, including families, youth or elderly, handicapped, disabled, or special needs persons, in the city of decatur, Georgia.
Operating model
- Revenue model
- Affiliate-supported. 100% of the money available for current operations came from contributions from related organizations.
- 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 64
- Accountability: 74
- Sustainability: 27
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 45,521.7%; rating input score 0; 0th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 4 of 4 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $115 in reported program spending
- Leadership: top reported pay $314K · 6 people listed · 0 of 6 pay-setting controls reported
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules · includes executive pay
- Contacts: How to reach this organization
- Related organizations: 30 filed related-organization links
- 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: Pay-setting controls scored 0/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- Review — Sustainability: Operating margin scored 55/100.
- High — Sustainability: Officer compensation ratio scored 0/100.