Dorchester Improvement Association Inc

Nonprofit profile at a glance

EIN
581086547
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Midway, GA, USA
Phone
9122700469
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Reported finances

Revenue
$49,357
Expenses
$36,139
Assets
$538,663
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Dr Clemontine Washington (President)

People named in this filing

  • Warren Austin (Director)
  • William Austin (Director)
  • Deborah Dawson (Asst Treasurer)

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

To preserve the African American culture, its collection of historical artifacts and physical structures in its original location, and continue the rich heritage of informing and enlightening the public about the educational, social, cultural, and religious heritage of Dorchester Academy.

What it reported doing in 2024

Worked towards preserving African American culture and the heritage of Dorchester Academy.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 83
  • Accountability: 82
  • Sustainability: 73
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.9%; rating input score 71
  • Program expense ratio: 95.4%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: 26.8%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 14.91; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -71.9% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -16.3% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 70.9% of revenue deployed · 95.4% of spending went to programs
  • Governance: 15 of 13 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $34K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • 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: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.