Georgia Athletic Coaches Assoc

Nonprofit profile at a glance

EIN
237432829
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Jesup, GA, USA
Phone
7705786366
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$1,083,557
Expenses
$1,217,781
Assets
$39,656
Liabilities
$77,801

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

Leadership & pay

7 people listed

Executive titles in this filing

  • GEORGE SPENCER (President)
  • MAURICE FREEMAN (Vice President)
  • TINA HESTER (Vice President)
  • TOMMY HOWELL (Vice President)
  • BRITT INGLE (Vice President)
  • JACKIE GREEN (Vice President)

Highest reported compensation

  • CRAIG DAVIS (Director): $40,000 total reported compensation

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

Overview

Mission

Georgia athletic (high school) coaches association (gaca) sponsor and produce state wide high school

What it reported doing in 2024

Georgia athletic (high school) coaches association (gaca) sponsor and produce state wide high shcool all-star games to promote excellance in Georgia amateur athletics, recognize students who have excelled both athletically and academically in all high shool sports, male and female, and promote coaching as distinguised and honorable profession. All Georgia high school athletes are eligable. Coaches from the respective sports make the evaluation and selection. Training clinics in various sports are also sponsored and produced annually. Gaca directs the Georgia high school hall of fame.

Operating model

Revenue model
Other-operating. 67% of the money available for current operations came from other operating revenue.
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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 14
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.1%; rating input score 95
  • Program expense ratio: 84.6%; rating input score 85
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.4%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 1.96; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 18.5% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 95.1% of revenue deployed · 84.6% of spending went to programs
  • Governance: 0 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $40K · 7 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2015 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.