Lake Oconee Area Builders Association

Nonprofit profile at a glance

EIN
581880256
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Greensboro, GA, USA
Phone
7069991591
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$290,034
Expenses
$241,786
Assets
$451,550
Liabilities
$106,101

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

Leadership & pay

23 people listed

Executive titles in this filing

  • BRANDON BURGESS (President)
  • JASON GREEN (Vice President)

Highest reported compensation

  • WENDY DANIEL (Executive Dir.): $93,318 total reported compensation

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

Overview

Mission

The promotion of the local building industry through advertising and providing opportunities for associate members to network and exchange ideas with other building industry members, and to educate members with current trends and rules in the industry, including training and legislative updates.

What it reported doing in 2025

Promotion of local building industry

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 69% for direct work, and 31% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 86
  • Accountability: 63
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50%; rating input score 50
  • Program expense ratio: 58.6%; rating input score 59
  • Fundraising efficiency: $1.68 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 90%; rating input score 90; 54th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.6%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 1.87; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 38.6%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 50% of revenue deployed · 58.6% of spending went to programs
  • Governance: 22 of 22 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $115K in reported program spending
  • Leadership: top reported pay $93K · 23 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 50/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.