Higgins Management Services Inc

Nonprofit profile at a glance

EIN
861949061
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Baxley, GA, USA
Phone
9123674866
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Health Support Services

Reported finances

Revenue
$694,562
Expenses
$693,986
Assets
$174,902
Liabilities
$173,170

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • WINDY SPELL (CEO)

Highest reported compensation

  • WINDY SPELL (CEO): $115,282 total reported compensation
  • CINDY IGOU (TREASURER): $115,261 total reported compensation
  • KAITLIN CULLENS (SECRETARY): $7,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide long-term ombudsman care with the goal of improving quality of life for residents in long-term care facilities.

What it reported doing in 2025

The organization is a contractor for the state of Georgia in the implementation of the long-term care ombudsman program, which improves quality of life for residents in long-term care facilities such as nursing homes, personal care homes, and assisted living facilities. The organization offers these services primarily in the middle region of Georgia.

Operating model

Revenue model
Grant-funded. 95% 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 86
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.2%; rating input score 94
  • Program expense ratio: 94.3%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 64th 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: 0.1%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.99; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 34.3%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 17% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 17.3% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 52.6% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 94.2% of revenue deployed · 94.3% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $654K in reported program spending
  • Leadership: top reported pay $115K · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.