Gwinnett Community Alliance

Nonprofit profile at a glance

EIN
202903198
IRS 990 coverage
2012–2014
Forms available
Form 990 2014
Location
Norcross, GA, USA
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Neighborhood, Block Associations

Official website

Reported finances

Revenue
$328,101
Expenses
$327,408
Assets
$94,620
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Letycia Pastrana (Executive Director)

Highest reported compensation

  • Letycia Pastrana (Executive Director): $75,804 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Gwinnett Community Alliance (GCA) is to serve as a centralized resource for families in Gwinnett County to receive integrated services leading to family stability and self-sufficiency.

What it reported doing in 2014

Opportunity Zone Program - spearheads a movement to facility community collaboration that empowers strong leaders, families, and businesses within the Norcross OZ by focusing on income, education and health issues that will unite and support a flourishing Gwinnett County.

Operating model

Revenue model
Grant-funded. 86% 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 - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 37
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.3%; rating input score 74
  • Program expense ratio: 74.5%; rating input score 74
  • Fundraising efficiency: $12.28 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 0.2%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 23.2%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.4% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: -39.3% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 74.3% of revenue deployed · 74.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $244K in reported program spending
  • Leadership: top reported pay $76K · 8 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2012 to 2014
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.