National Exchange Club

Nonprofit profile at a glance

EIN
237008383
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Waycross, GA, USA
Phone
9044778173
Rating
53
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$48,523
Expenses
$53,673
Assets
$2,048
Liabilities
$3,278

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

Leadership & pay

12 people listed

Executive titles in this filing

  • KIRBY MCSWAIN (PRESIDENT-EL)
  • DAVID JOHNSON (PRESIDENT)

People named in this filing

  • TESS ALDRIDGE (DIRECTOR)
  • DANNY BARTLETT (DIRECTOR)
  • LINDA HAYES (DIRECTOR)

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

Promoting and participating in the programs of service of the national exchange club which are americanism, service to youth, community service and child abuse prevention awareness.

What it reported doing in 2024

Participating in programs of service of the national exchange programs - youth scholarships and other miscellaneous programs

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - 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: 16
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 30
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 18.7%; rating input score 19
  • Program expense ratio: 16.9%; rating input score 17
  • 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: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.6%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 1.6; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 19.7% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 34th percentile among comparable filings

Details

  • Where the money goes: 18.7% of revenue deployed · 16.9% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $9K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 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.

  • High — Financial Efficiency: Mission deployment rate scored 19/100.
  • High — Financial Efficiency: Program expense ratio scored 17/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.