Jimmie Lee Smith Community Center Incorporated
Nonprofit profile at a glance
- EIN
- 465359991
- IRS 990-EZ coverage
- 2016–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2014
- Location
- Stockbridge, GA, USA
- Phone
- 6785657099
- Rating
- 46
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Education N.E.C.
Reported finances
- Revenue
- $86,228
- Expenses
- $86,228
- Assets
- $21,754
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Ruth Smith (President)
- Tamica Jones (Vice President)
- Oshebar Hardman (2nd Vice President)
People named in this filing
- Ruth Smith (President)
- Tamica Jones (Vice President)
- Nattlie Ringer (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
This corporation is organized exclusively for religious, charitable and educational purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and the corresponding provisions of any future United States of America Internal Revenue Service Laws.
What it reported doing in 2025
The Jimmie Lee Smith Community Center facilitated Basketball Academy, Middle Madness Basketball and hosted community events throughout the year. Offer School breaks services for Spring, Summer and Winter. Collaborated with local community schools with teacher appreciation and school supply drives. Hosted mentoring opportunities for school aged students.
Operating model
- Revenue model
- Donor-supported. 74% of the money available for current operations came from contributions and gifts.
- 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.
The verdict
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 18
- Transparency & Controls: 82
- Sustainability: 41
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 18%; rating input score 18
- Program expense ratio: 18%; rating input score 18
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 0%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 0.25; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -1% per year; rating input score 0; 44th percentile among comparable filings
- Revenue growth: 1.6% per year; rating input score 100; 56th percentile among comparable filings
- Asset growth: -9% per year; rating input score 0; 19th percentile among comparable filings
Details
- Where the money goes: 18% of revenue deployed · 18% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $16K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 10 filing years from 2016 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 — Financial Efficiency: Mission deployment rate scored 18/100.
- High — Financial Efficiency: Program expense ratio scored 18/100.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 43/100.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.