Lilburn Cooperative Ministry Inc

Nonprofit profile at a glance

EIN
582173956
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Lilburn, GA, USA
Phone
7709318333
Rating
86
Verdict
STRONG
Rating confidence
Standard
Sector
Emergency Assistance

Official website

Reported finances

Revenue
$2,420,313
Expenses
$2,547,620
Assets
$749,975
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Jacqueline Wells Smith (Executive Director)
  • Scott Sessler (President)
  • Ed Byron (Vice President)

Highest reported compensation

  • Jacqueline Wells Smith (Executive Director): $26,025 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 organization provides food, clothing, household goods, and financial assistance to individuals and families in need who reside in the Lilburn, Stone Mountain, and Tucker areas of Gwinnett County, Georgia

What it reported doing in 2025

In the 2025 service year, Lilburn Cooperative Ministry (LCM) collected and distributed community resources to approximately 20,264 Gwinnett County residents in Lilburn, Stone Mountain, and Tucker, Georgia who were in need of food, housing, clothing, prescriptions, and other basic personal necessities. LCM also operates a thrift store that provides clothing and a variety of household items to the community.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 86% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 91
  • Transparency & Controls: 95
  • Accountability: 74
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.3%; rating input score 94
  • Program expense ratio: 84.3%; rating input score 84
  • Fundraising efficiency: $726.36 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -5.3%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
  • Officer compensation ratio: 1%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 17th percentile among comparable filings

Details

  • Where the money goes: 94.3% of revenue deployed · 84.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $26K · 8 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2010 to 2025
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.