Jds Opportunity Inc

Nonprofit profile at a glance

EIN
873711076
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Macon, GA, USA
Phone
4787383240
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Economic Development

Reported finances

Revenue
$508,845
Expenses
$530,519
Assets
$6,424,536
Liabilities
$6,612,501

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

Leadership & pay

5 people listed

People named in this filing

  • SAMARIA HORTON (TREASURER)
  • CYNTHIA JOHNSON (SECRETARY)
  • SHIRLEY LESTER (BOARD MEMBER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The objects and purposes of this corporation are to acquire and administer funds and property which, after the payment of necessary expenses, shall be devoted exclusively to purposes of the educational and economic development of the citizens of Georgia, particularly with respect to those citizens who are impoverished or otherwise disadvantaged or deprived of the benefits of the general economic prosperity and well-being of the united states and the state of Georgia, as well as such other activities as the corporation may deem desirable in order to accomplish its general objects and purposes.

What it reported doing in 2025

To support other non-profit organizations by providing office and warehouse rental space in the macon Georgia area.

Operating model

Revenue model
Grant-funded. 100% 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. Expenses are high relative to revenue and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96%; rating input score 96
  • Program expense ratio: 92.1%; rating input score 92
  • 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: 7 of 7 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.3%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 12.11; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 1.03; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 73.4% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 60.8% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 31.4% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 96% of revenue deployed · 92.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $489K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • 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 — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.