Georgia High School Association

Nonprofit profile at a glance

EIN
586001218
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Thomaston, GA, USA
Phone
7066477473
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Secondary, High School

Reported finances

Revenue
$9,032,903
Expenses
$8,033,500
Assets
$12,804,944
Liabilities
$359

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

Leadership & pay

21 people listed

Executive titles in this filing

  • DR TIM SCOTT (EXECUTIVE DIRECTOR)
  • DR JAMES R HINES JR (EXECUTIVE DIRECTOR)
  • JIM FINCH (PRESIDENT)
  • DR CURT MILLER (VICE PRESIDENT)

Highest reported compensation

  • DR TIM SCOTT (EXECUTIVE DIRECTOR): $176,539 total reported compensation
  • DR JAMES R HINES JR (EXECUTIVE DIRECTOR): $94,467 total reported compensation
  • JAY RUSSELL (ASSIST EXE DIRECTOR): $89,372 total reported compensation

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

Overview

Mission

To govern athletic and academic competition among Georgia high schools. To orchestrate athletic and academic tournaments and other events.

What it reported doing in 2024

Orchestrate officials camps for various athelitic programs and to provide official rule books that govern play.

Operating model

Revenue model
Earned-program. 77% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 81% 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: 71
  • Transparency & Controls: 79
  • Accountability: 33
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.3%; rating input score 78
  • Program expense ratio: 84.5%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 8.3%; rating input score 8; 6th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.1%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.59; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 94; 94th percentile among comparable filings
  • Officer compensation ratio: 7.6%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 78.3% of revenue deployed · 84.5% of spending went to programs
  • Governance: 6 of 72 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $6.8M in reported program spending
  • Leadership: top reported pay $177K · 21 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 8/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.