Mitchell-baker Co Mental Retardation Assn Inc

Nonprofit profile at a glance

EIN
471906122
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Camilla, GA, USA
Phone
2293367068
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Birth Defects and Genetic Diseases

Reported finances

Revenue
$20,680
Expenses
$11,415
Assets
$562,898
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • CARA SUMMERLIN (PRESIDENT)

People named in this filing

  • BENNET ADAMS (DIRECTOR)
  • BILLY TYSON (DIRECTOR)
  • CARA SUMMERLIN (PRESIDENT)

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

To provide a building for and assist the mitchell baker area center for developmentally challenged. Also, the association makes contributions

What it reported doing in 2024

Provide financial and other support to the local center for the developmentally challenged and other charities (see schedule)

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and a large share of total spending goes to programs. 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: 66
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 82
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.3%; rating input score 58
  • Program expense ratio: 100%; rating input score 100
  • 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; 64th 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: 44.8%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 49.31; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -60.9% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -30.4% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 35th percentile among comparable filings

Details

  • Where the money goes: 58.3% of revenue deployed · 100% of spending went to programs
  • Governance: 10 of 10 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $11K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.