Jbm Community Resources Inc

Nonprofit profile at a glance

EIN
811805367
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Gainesville, GA, USA
Phone
7709069284
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Foundations
Affiliation
Christianity

Reported finances

Revenue
$29,847,443
Expenses
$28,821,382
Assets
$7,529,100
Liabilities
$4,879

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

Leadership & pay

4 people listed

Executive titles in this filing

  • JOHN B MCKIBBON III (PRESIDENT/SE)

People named in this filing

  • ROBERT G COLLINS (DIRECTOR)
  • JOHN B MCKIBBON III (PRESIDENT/SE)
  • DANA E RING (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The foundation is organized exclusively for religious, charitable, educational, and scientific purposes within the meaning of section 501(c) (3) and 170(c)(2)of the internal revenue code of 1986 or the corresponding provisions of any future united states internal revenue laws (the "code"), for the benefit of, to perform the functions of, or to carry out the purposes of national christian charitable foundation, inc., within the meaning of section 509(a)(3) of the code.

What it reported doing in 2024

The foundation continued work to accomplish its purpose of being a supporting organization of national christian charitable foundation, inc.

Operating model

Revenue model
Affiliate-supported. 98% of the money available for current operations came from contributions from related organizations.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 94
  • Accountability: 55
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.6%; rating input score 97
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 33.3%; rating input score 33; 7th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.4%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings

Growth

  • Program expense growth: 59.9% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 46.8% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 22.1% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 96.6% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 3 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $28.8M in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 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.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.