New Generation Academy

Nonprofit profile at a glance

EIN
861161168
IRS 990 coverage
2020–2023
Forms available
Form 990 2023, Form 990-N 2019
Location
Fayetteville, GA, USA
Phone
6784294204
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Official website

Reported finances

Revenue
$980,238
Expenses
$698,115
Assets
$369,138
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Frank Johnson (Executive Director)

Highest reported compensation

  • Frank Johnson (Executive Director): $75,000 total reported compensation
  • Barbara Johnson (Director): $39,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

New Generation Academy's mission is to provide all students with quality academic assistance and opportunities in an educationally enriched environment. We accomplish this by providing student support services such High Dosage Tutoring, cooperative learning classes and academic coaching and mentoring.

What it reported doing in 2023

New Generation Academy utilized a research based methodology, High Dosage Tutoring, to ensure that our services were effective and impactful this school year. HDT, when implemented correctly, can produce large learning gains for a wide range of students, including those who have fallen behind academically. Due to the ongoing impact of the pandemic, we work primarily with students who require academic interventions and are 2 or more grade levels off track. We deploy the following foundational tennets of the research to ensure our work is effective and impactful. -FREQUENCY NGA delivers high dosage tutoring programs with three or more sessions per week or intensive, week- long, small-group programs taught by talented tutors. -PERSONNEL Because the skills required for tutoring are different from the skills required for effective classroom teaching, a wide variety of tutors can successfully improve student outcomes, if they receive adequate training and ongoing support. -MEASUREMENT NGA provides progress monitoring, via ongoing informal assessments and monthly progress reports, to allow tutors to more effectively tailor their instruction for individual students. -CURRICULUM NGA uses high-quality instructional materials that are aligned with classroom content that allows tutors to reinforce and support teachers' classroom instruction. -RELATIONSHIPS NGA ensures students have a consistent tutor over time to facilitate positive tutor-student relationships and a stronger understanding of students' learning needs. -DELIVERY MODE NGA offers both face-to-face and virtual tutoring options as emerging evidence supports both options as effective tools. -GROUP SIZE NGA tutors effectively instruct up to three or four students at a time. However, moving beyond this number is less personalized and requires a higher degree of skill to do well. One-to-one tutoring is likely most effective. -FOCUS NGA will focus on tutoring all grade levels. The evidence is strongest, with most research available, for reading- focused tutoring for students in early grades (particularly grade K-2) and for math-focused tutoring for older students. -SCHEDULING Tutoring interventions will be scheduled in a flexible manner during the school day, after school, or during summer remediation. -PRIORITIZATION NGA's tutoring can target all students but will prioritize those who need tutoring the most as determined by current academic standing, pre-assessments, benchmark data and more. As a result of utilizing HDT, we were able to reach more students by going to a small group format of tutoring vs. a one to one. This significant change allowed us to accomplish our goal of more than doubling our outreach while retaining the effectiveness and quality of our tutorial programs. In addition, due to the increased capacity we had the ability to increase our efforts in Fulton County Public schools more than 2 fold, working with a total of 6 schools vs. 3 from the previous years.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.2%; rating input score 71
  • 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; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 28.8%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 16.3%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 53.6% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 57% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 54.9% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 71.2% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $698K in reported program spending
  • Leadership: top reported pay $75K · 3 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.