Gilgal Inc

Nonprofit profile at a glance

EIN
412176125
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Atlanta, GA, USA
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

Reported finances

Revenue
$793,940
Expenses
$736,400
Assets
$1,502,646
Liabilities
$24,775

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

Leadership & pay

1 person listed

Highest reported compensation

  • VALERIE CATER (EXECUTIVE DI): $93,507 total reported compensation

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

Overview

Mission

Transitional assistance and housing for women struggling with addiction and life skills. The mission is to restore these women to regain independence through clean living.

What it reported doing in 2024

Gilgal operates three residential recovery homes, as well as one administrative building. Each facility is equipped and staffed to aid women in their recovery and transition to independent living. Gilgal women receive individualized assessments, comprehensive case management, and ongoing programming and support services in a clean, safe environment. We also provide them with the basic essentials (food, clothing, housing), as well as biblical enrichment to support their spiritual growth.the recovery program is typically four to six months and is highly structured. The residents receive individual assessments and case management plans. In addition to life skills classes, health and wellness education, family reunification, relapse prevention and workforce development, they also participate in group and individual counseling, bible study, and personal reflection. Women also receive ongoing medical and mental health services through valued community partnerships.

Operating model

Revenue model
Earned-program. 64% 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. Fundraising costs are high for each dollar raised and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.5%; rating input score 70
  • Program expense ratio: 75%; rating input score 75
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.2%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 2.04; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 12.7%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 12.2% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 69.5% of revenue deployed · 75% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $552K in reported program spending
  • Leadership: top reported pay $94K · 1 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • 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 — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.