North Georgia Community Housing Development Corporation Inc
Nonprofit profile at a glance
- EIN
- 205911780
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Roswell, GA, USA
- Phone
- 7705879679
- Rating confidence
- Limited
- Sector
- Housing Development, Construction, Management
Reported finances
- Revenue
- $0
- Expenses
- $109,277
- Assets
- $87,584
- Liabilities
- $202,911
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- STEVE NAPIER (PRESIDENT &)
Highest reported compensation
- STEVE NAPIER (PRESIDENT &): $112,398 total reported compensation
- TAMI J EMORY (TREASURER): $81,893 total reported compensation
- BRIANA STEWART (SECRETARY): $66,300 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of north Georgia community housing development corporation is to provide or to facilitate the provision of decent housing that is affordable to low and moderate income people.
What it reported doing in 2024
To receive, maintain, and accept as assets of north Georgia housing community development corporation any property by way of gift, bequest, devise, or purchase from any entity to be held, administered, and disposed of exclusively for charitable purposes.
Operating model
- Revenue model
- No positive adjusted resources. The filing reports no positive adjusted operating resources.
- Distribution model
- Affiliate network. The nonprofit sent 100% of its reported program spending through affiliated organizations.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 90
- Accountability: 91
- Sustainability: 7
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: 91.5%; rating input score 92
- 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: 7 of 9 controls in place; rating input score 78
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: 0.8; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 2.32; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: 6.4% per year; rating input score 100; 69th percentile among comparable filings
- Revenue growth: -2.9% per year; rating input score 0; 49th percentile among comparable filings
- Asset growth: -3.9% per year; rating input score 0; 23rd percentile among comparable filings
Details
- Where the money goes: 91.5% of spending went to programs
- Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $100K in reported program spending
- Leadership: top reported pay $112K · 7 people listed
- Consistency: 14 of 14 current checks pass
- Schedules: 5 filed schedules
- Filing history: 14 filing years from 2011 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 — Sustainability: Total-asset coverage ratio scored 22/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Growth: Asset growth scored 0/100.