Gwinnett County Public Schools Foundation Fund Inc

Nonprofit profile at a glance

EIN
161764597
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Suwanee, GA, USA
Phone
6783017287
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$3,126,411
Expenses
$3,126,510
Assets
$3,732,064
Liabilities
$249,945

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

Leadership & pay

32 people listed

Executive titles in this filing

  • Aaron Lupuloff (Senior Executive Director)
  • David Seago (President)

Highest reported compensation

  • Masana Mailliard (Treasurer): $309,968 total reported compensation
  • Clara Moon (Exec Director Financial Servic): $233,033 total reported compensation
  • Aaron Lupuloff (Senior Executive Director): $232,953 total reported compensation

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

Overview

Mission

Established in 2006, the gwinnett county public schools foundation fund, inc. Is a nonprofit 501(c)3 charitable organization dedicated to providing financial resources to enrich and enhance education in gwinnett county public schools. The mission of the gwinnett county public schools foundation fund, inc. Is to sustain the worldclass standards of gwinnett county public schools by strengthening internal and external community relationships and providing resources and support to improve the educational future of all stakeholders.a board of trustees that is representative of the gwinnett community governs the foundation, fostering the belief that community involvement in public education is essential to promoting an educated, healthy, responsible citizenry.the board of trustees directs and manages the affairs of the foundation and adopts the rules and regulations for the conduct of the business of the foundation.

What it reported doing in 2024

Three foundation funding priorities have been established that support and align with district mission, vision and goals. I. Education in action - support for student scholarships and educator grants. Ii. Education enrichment and enhancement - support for system wide instructional initiatives with emphasis on at-risk populations, graduation rate; college access; literacy initiatives; innovative technologies. Iii. Education excellent and rewards fund - support programs that recognize schools that excel academically, as well as programs that attract, reward and retain high-performing teachers, principals, administrators and support staff.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 95% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 71
  • Accountability: 91
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.1%; rating input score 95
  • Program expense ratio: 95.1%; rating input score 95
  • Fundraising efficiency: $1,056 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: -0%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 17.8% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 15.7% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 95.1% of revenue deployed · 95.1% of spending went to programs
  • Governance: 29 of 29 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3M in reported program spending
  • Leadership: top reported pay $310K · 32 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.