Last Generation Foundation Inc

Nonprofit profile at a glance

EIN
933773678
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Atlanta, GA, USA
Phone
7709059898
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$469,878
Expenses
$653,514
Assets
$-183,636
Liabilities
$0

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

Leadership & pay

2 people listed

Executive titles in this filing

  • ANGELA LEWIS (Vice President)
  • DHATI LEWIS (President & CEO)

People named in this filing

  • ANGELA LEWIS (Vice President)
  • DHATI LEWIS (President & CEO)

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

A family of urban missionaries making an impact where we live, work and worship by equipping leaders in minority context through resources and relationships

What it reported doing in 2024

1. Recruited 64 missionaries2. Host monthly webinars to train missionaries3. Established small group leaders and small groups where each missionary has a place to belong and matter4. Hosted 3 local planning meetings to impact the atlanta youth5. Partnered with 28 churches and organizations whose generosity and support helped fuel the mission 6. Created City Syllabus, resources and master classes for missionaries to grow and mature, with 287 subscribers7. Graduated 9 leaders from the Among Wolves Cohort: 5 Movements to Developing a Disciple-Making Culture8. Launched the inaugural Good Culture Institute with 9 participants9. Hosted 220 leaders during the regional roundtables in San Francisco, San Diego, and Indianapolis10. Releasing 36 video podcasts to equip and encourage urban leaders11.Hosted 200 leaders serving in minority majority contexts during MyBLVDCon24 and unleashing them to make an impact where they live, work and worship

Operating model

Revenue model
Earned-program. 72% of the money available for current operations came from fees and other program 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

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 11
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -39.1%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: -0.28; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 2 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $654K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 2 filed schedules
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.