King David Community Center of Atlanta Inc

Nonprofit profile at a glance

EIN
582423181
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Norcross, GA, USA
Phone
7709318591
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$10,745,141
Expenses
$10,610,693
Assets
$19,357,350
Liabilities
$6,531,385

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

Leadership & pay

5 people listed

Executive titles in this filing

  • KHANO ARANBAYEVA (TREASURER/EXECUTIVE DIRECTOR)
  • ANATOLIY ISKHAKOV (PRESIDENT)

Highest reported compensation

  • KHANO ARANBAYEVA (TREASURER/EXECUTIVE DIRECTOR): $41,400 total reported compensation

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

Overview

Mission

Charitable, religious organization that promotes unity within the community.

What it reported doing in 2024

Kda: provides a safe, healthy, and enriching environment for children between infancy and pre-k, operating under the regulatory framework of bright from the start: Georgia department of early care and learning (decal). Decal ensures centers meet licensing standards, including health and safety requirements, age-appropriate care, curriculum implementation, and staff qualifications. We go beyond minimum requirements by offering programs like quality rated, which signifies a commitment to exceeding state standards. We also prioritize healthy nutrition, participating in the child and adult care food program (cacfp) to provide balanced meals and snacks. We provide homemade meals with nutritious ingredients. Our staff speaks russian to the children to promote retention of the students' native language along with english to make sure the children are learning and understanding the teachers. Nwa: provides a safe, healthy, and enriching environment for children between infancy and pre-k, operating under the regulatory framework of bright from the start: Georgia department of early care and learning (decal). Decal ensures centers meet licensing standards, including health and safety requirements, age-appropriate care, curriculum implementation, and staff qualifications. We go beyond minimum requirements by offering programs like quality rated, which signifies a commitment to exceeding state standards. We also prioritize healthy nutrition, participating in the child and adult care food program (cacfp) to provide balanced meals and snacks. We provide homemade meals with nutritious ingredients. Our staff speaks spanish to the children along with english to help retention of the native language as well as to ensure the children understand the teachers. - home delivered meals (hdm) service offers nutritious meals, nutrition education, nutrition screening, and nutrition counseling. Our speciality is preparing culturally diverse fresh, never frozen meals such as korean, russian and kosher meals for our diverse client base. Unlike our competitors, we go above and beyond traditional plain often canned and prepacked food, offering home-made style meals to our wonderful seniors. - non-emergency medical transportation services are defined as medically necessary transportation for eligible medicaid members (and escort, if required) who have no other means of transportation available to any medicaid-reimbursable service for the purposes of receiving treatment, medical evaluation, obtaining prescription drugs or medical equipment. We specifically transport our client base to and from our adult day centers, taking them on field trips and grocery shopping as part of the day program, and at times to medical appointments. Our vehicles are also used to transport our home delivered meals to the clients' homes. How may hrs/patient?

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
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

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: 93
  • Transparency & Controls: 86
  • Accountability: 79
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.8%; rating input score 94
  • Program expense ratio: 93.1%; rating input score 93
  • Fundraising efficiency: $117.4 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.3%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 1.82; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 0.4%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 18.1% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 93.8% of revenue deployed · 93.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $9.9M in reported program spending
  • Leadership: top reported pay $41K · 5 people listed
  • Highest-paid contractors: 1 contractor listed · $184K reported
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.