Georgia Tax Clinic

Legal name: North Georgia Low Income Taxpayer Clinic Inc

Nonprofit profile at a glance

EIN
830955866
IRS 990 coverage
2023–2024
Official website data refreshed
Jul 2026
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Lawrenceville, GA, US
Phone
(678) 646-5661
Rating
73
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Public Finance, Taxation, Monetary Policy

Official website

Reported finances

Revenue
$254,055
Expenses
$245,747
Assets
$27,218
Liabilities
$271

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Eric Santos (Executive Director)

People named in this filing

  • Susana Duran (Director)
  • Willard Timm (Director)
  • Alyssa Whatley (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

The Georgia Tax Clinic is dedicated to helping low-income people and families in Georgia achieve financial independence.

What it reported doing in 2024

1) Free Tax Law Assistance for Low-Income Taxpayers - Represented 161 low-income individuals and families in Georgia in federal and related state tax matters. Saved clients a total of more than $1,766,000 in the form of tax liabilities compromised and adjustments reduced and helped obtain more than $73,000 of tax refunds. Worked with other Low Income Taxpayer Clinics, the IRS, and the US Tax Court on joint projects to assist low-income taxpayers and pro se tax litigants.

Operating model

Revenue model
Grant-funded. 79% of the money available for current operations came from government grants.
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 available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 38
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.3%; rating input score 62
  • Program expense ratio: 64.4%; rating input score 64
  • Fundraising efficiency: $14.65 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.3%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -14.3% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 31.7% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 46.6% per year; rating input score 100; 96th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 62.3% of revenue deployed · 64.4% of spending went to programs
  • Governance: 4 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $158K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.