Ga Sheriffs' Youth Homes Foundation Inc

Nonprofit profile at a glance

EIN
582190617
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Madison, GA, USA
Phone
7709141076
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$2,125,745
Expenses
$1,669,518
Assets
$29,070,667
Liabilities
$11,655,876

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

Leadership & pay

10 people listed

Executive titles in this filing

  • J TERRY NORRIS (PRESIDENT)
  • SHERIFF JEREMY KELLEY (1ST VICE PRESIDENT)
  • SHERIFF ROD HOWELL (2ND VICE PRESIDENT)

Highest reported compensation

  • J TERRY NORRIS (PRESIDENT): $208,818 total reported compensation
  • LYNN COLINA (SECRETARY-TREASURER): $163,347 total reported compensation

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

Overview

Mission

Provides funding to the Georgia sheriffs youth homes, inc. For the physical and emotional needs of children in its care.

What it reported doing in 2024

This program is the college tribute fund established to provide financial assistance to youth of the Georgia sheriffs youth homes, inc. Attending college.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 87% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 79
  • Accountability: 88
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.5%; rating input score 67
  • Program expense ratio: 50.3%; rating input score 50
  • Fundraising efficiency: $4.59 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 14th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 21.5%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 17.41; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 4.6%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 13.8% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 66.5% of revenue deployed · 50.3% of spending went to programs
  • Governance: 8 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $840K in reported program spending
  • Leadership: top reported pay $209K · 10 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 7 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 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.

  • Review — Financial Efficiency: Program expense ratio scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.