Decatur Makers Inc

Nonprofit profile at a glance

EIN
462802082
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Decatur, GA, USA
Phone
6784281685
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
General Science

Official website

Reported finances

Revenue
$384,484
Expenses
$318,627
Assets
$150,489
Liabilities
$10,019

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Kalia Morrison (Executive Director)
  • Tommy Barrow (President)

Highest reported compensation

  • Kalia Morrison (Executive Director): $167,100 total reported compensation

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

Overview

Mission

Decatur Makers is a community all-ages makerspace. Whether you're a tinkerer, artist, woodworker, engineer, sewer, welder, crafter, scientist, student, teacher, entrepreneur, or general dreamer and thinker, we'll empower you with new skills, a supportive & diverse community of fellow makers, and inspiring hands-on maker experiences. We welcome all makers regardless of background, race, gender, lifestyle, skill sets, experience, or age.

What it reported doing in 2024

Operations and occupancy - impacts all members (300+) and public. Provide space and staff support to host community and member meetings, builds and to provide dedicated space for individual programs such as woodworking, metalworking, electronics, arts and crafts, coding, electronics, etc.

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 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 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: 63
  • Transparency & Controls: 64
  • Accountability: 74
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.7%; rating input score 66
  • Program expense ratio: 79.3%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 17.1%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 26.2%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 65.7% of revenue deployed · 79.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $253K in reported program spending
  • Leadership: top reported pay $167K · 3 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2019 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 — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.