Gadsden Etowah County Progress Council
Nonprofit profile at a glance
- EIN
- 630505214
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Gadsden, AL, USA
- Phone
- 2565467431
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community, Neighborhood Development
Reported finances
- Revenue
- $5,028,197
- Expenses
- $4,452,879
- Assets
- $2,295,862
- Liabilities
- $560,102
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- EARL HEARD (PRESIDENT)
- HERLECIA HAMPTON (EXECUTIVE DIRECTOR)
- BELVIE BRICE (FORMER EXECUTIVE DIRECTOR)
Highest reported compensation
- HERLECIA HAMPTON (EXECUTIVE DIRECTOR): $94,858 total reported compensation
- PEGGY FREEMAN (FISCAL OFFICER): $88,693 total reported compensation
- BELVIE BRICE (FORMER EXECUTIVE DIRECTOR): $62,714 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The gadsden etowah county head start program will nurture and advocate for children and families. The council provides a safe and happy environment while molding young minds for future learning. The council strives to develop well-rounded individuals who have positive self-esteem and who will become valuable and productive members of society.
What it reported doing in 2024
Head start/early head start program: the gadsden-etowah county progress council nurtured and advocated for 319 children through the head start and early head start programs. The council provided a safe and happy environment, using a creative curriculum to provide quality service to the children we serve, preparing them for the next level of learning. The council strove to develop well-rounded, life-long individuals with positive self-esteem that will become valuable and productive members of society utilizing all of our service areas: health, mental health, nutrition, and parent-family-community engagement.
Operating model
- Revenue model
- Grant-funded. 92% of the money available for current operations came from government grants.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. 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: 64
- Transparency & Controls: 92
- Accountability: 91
- Sustainability: 46
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 69.4%; rating input score 69
- Program expense ratio: 78.5%; rating input score 78
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- 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: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: 11.4%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 0.52; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 0.24; rating input score 39; 39th percentile among comparable filings
- Officer compensation ratio: 5.5%; rating input score 50; 50th percentile among comparable filings
Growth
- Program expense growth: 2.1% per year; rating input score 100; 23rd percentile among comparable filings
- Revenue growth: 3% per year; rating input score 100; 27th percentile among comparable filings
- Asset growth: 8.1% per year; rating input score 100; 50th percentile among comparable filings
Details
- Where the money goes: 69.4% of revenue deployed · 78.5% of spending went to programs
- Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $3.5M in reported program spending
- Leadership: top reported pay $95K · 13 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
- Review — Sustainability: Officer compensation ratio scored 50/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.