Georgia Chapter of Appa

Nonprofit profile at a glance

EIN
912021787
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Savannah, GA, USA
Phone
6787173630
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$321,011
Expenses
$259,706
Assets
$512,837
Liabilities
$0

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

Leadership & pay

26 people listed

Executive titles in this filing

  • KATHRYN TWINING (PRESIDENT)

People named in this filing

  • GREG ADAMS (SECRETARY)
  • FOLA TERU ATIJOSAN (BOARD MEMBER)
  • FOROUD AZIMI (BOARD MEMBER)

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 strengthen professionalism among physical plant administrators by: promoting the common interest in construction, care, and operation of physical plants used by universities and colleges within Georgia; fostering professionalism among the persons engaged in this work; providing information services, programs, and activities to its members; and representing the interest of its members of the higher education community and other groups.

What it reported doing in 2024

Each year gappa sponsors programs for enhancing plant operations. Four workshops are scheduled annually for physical plant supervisory personnel. A 1000 incentive -award is presented to a member institution every odd year annual meeting to supplement training or incentive programs at the recipient's college or university. Also, a quarterly newsletter keeps members up-to-date on the latest developments in the association as well as what is happening in the profession. Additionally, scholarships up to 3,000 annually per award are available for professional development initiatives related to the field of plant operations, and up to 750 is available for reimbursement for cefp initial credentialing. An annual meeting provides the opportunity to fellowship with colleagues, to share ideas on plant-related concepts, and perhaps discover solutions to existing problems. It is a time of professional enrichment with educational sessions and for enjoyment at the various social and sport events.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program 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. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 80
  • Accountability: 70
  • Sustainability: 69
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.5%; rating input score 73
  • Program expense ratio: 91.7%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 19.1%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.97; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 6.1% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: -3.2% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 73.5% of revenue deployed · 91.7% of spending went to programs
  • Governance: 21 of 21 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $238K in reported program spending
  • Leadership: top reported pay $0 · 26 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2016 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.