Licensed Prof Counselors Assoc of GA Dba LPCA OF GA

Nonprofit profile at a glance

EIN
581804738
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Norcross, GA, USA
Phone
7704494547
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$1,148,626
Expenses
$1,313,965
Assets
$935,684
Liabilities
$0

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

Leadership & pay

20 people listed

Executive titles in this filing

  • Tracey Pace (President-Elect)

People named in this filing

  • Gale Macke (Executive Dir.)
  • Tracy Kissinger (Super. Co-Chair)
  • Brittany Briscoe (Comm. Chair)

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

The Licensed Professional Counselors Association of Georgia, Inc is dedicated to the profession and professionalism of Counselors in Georgia

What it reported doing in 2024

LPCA continuing education program-organizations, agencies, or institutions wishing to obtain approval for core ethics education hours for licensed professional counselors in Georgia may do so through the Licensed Professional Counselors Association of Georgia (LPCA). Each application must identify if the event is for core hours for LPCS or ethic hours. Events such as workshops, conferences, symposia, and training are submitted for committee review. Achievement: The LPCA CE Committee has processed over 65 applications providing guidance and direction to ensure quality training that meets the State of Georgia Composite Board of PC, SW and MFT.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 29
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.8%; rating input score 35
  • Program expense ratio: 30.4%; rating input score 30
  • 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.4%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 31.9% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 12.8% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 34.8% of revenue deployed · 30.4% of spending went to programs
  • Governance: 20 of 20 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 20 people listed
  • Highest-paid contractors: 1 contractor listed · $494K reported
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 30/100.
  • High — Sustainability: Operating margin scored 13/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.