Observance Day Association Inc

Nonprofit profile at a glance

EIN
581598536
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025
Location
Savannah, GA, USA
Phone
9122345502
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$45,272
Expenses
$42,656
Assets
$67,617
Liabilities
$11,696

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • LeRoy BurkeIII (President)
  • Tommie West (Vice President)

People named in this filing

  • LeRoy BurkeIII (President)
  • Tommie West (Vice President)
  • Carolyn S Blackshear (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Civil rights education and awareness

What it reported doing in 2025

The Annual MLK Luncheon is a semi-formal event to bring the public together to recognize community leaderswho embody the work of Dr. Martin Luther King throughout the year.

Operating model

Revenue model
Earned-program. 68% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 86% 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. 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: 49
  • Transparency & Controls: 82
  • Sustainability: 51
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.8%; rating input score 48
  • Program expense ratio: 50.7%; rating input score 51

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 5.8%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.59; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -32.4% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -57.6% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 47.8% of revenue deployed · 50.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $22K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.