North Georgia Community Action Inc

Nonprofit profile at a glance

EIN
581204839
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Jasper, GA, USA
Phone
7066925644
Rating
90
Verdict
STRONG
Rating confidence
Standard
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$11,208,386
Expenses
$10,618,457
Assets
$6,667,653
Liabilities
$604,484

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

Leadership & pay

17 people listed

Executive titles in this filing

  • JONATHAN RAY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JONATHAN RAY (EXECUTIVE DIRECTOR): $138,327 total reported compensation
  • MARIE CLINE (FISCAL OFFICER): $121,294 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide services to the elderly poverty-stricken and otherwise needy in local communities through community-based services weatherization services aging serivces transportation services & others through federal state & other funding.

What it reported doing in 2024

The low income energy assistance program focuses on providing financial assistance for low income families in order to help offest the increased cost of energy for home heating during the winter months. It prevents heating fuel cut-off for homebound elderly and low-income households reduces health problems attributed to winter cold. Helps fuel suppliers and stimulates the loacl economy through the funds put into circulation. During fiscal year 2025 the liheap program served approximately 10,000 households in 10 counties.

Operating model

Revenue model
Grant-funded. 89% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 52% for direct work, and 48% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 96
  • Accountability: 100
  • Sustainability: 49
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.7%; rating input score 87
  • Program expense ratio: 91.4%; rating input score 91
  • Fundraising efficiency: $3,125.63 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th 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: 5.3%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 10th percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 86.7% of revenue deployed · 91.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $9.7M in reported program spending
  • Leadership: top reported pay $138K · 17 people listed
  • Highest-paid contractors: 1 contractor listed · $518K reported
  • Consistency: 46 of 47 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.