Scraplanta Inc

Nonprofit profile at a glance

EIN
824369223
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Atlanta, GA, USA
Phone
4707160750
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Environmental Education and Outdoor Survival Programs

Official website

Reported finances

Revenue
$193,209
Expenses
$194,624
Assets
$25,815
Liabilities
$4,344

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Jonelle Dawkins (Executive Director)

Highest reported compensation

  • Jonelle Dawkins (Executive Director): $32,902 total reported compensation

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

Overview

Mission

Scraplanta is a 501c3 Environmental Arts non-profit that serves the Metro Atlanta arts community by making art education and materials more affordable and accessible through the collection and reuse of craft classroom and party supplies.

What it reported doing in 2024

Waste Diversion Program and Art SupplyThrift Store. Scraplanta expanded to two locations - one in Tucker GA and the second is in the Adair Park neighborhood. The retail team of 7 has sorted and processed 71,738 pounds of materials during the fiscal year.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.6%; rating input score 83
  • Program expense ratio: 82%; rating input score 82
  • Fundraising efficiency: $19.55 raised per $1 spent on fundraising; rating input score 57; 57th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.7%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 16.9%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 37.1% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 50.1% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 82.6% of revenue deployed · 82% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $160K in reported program spending
  • Leadership: top reported pay $33K · 10 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Key Signals

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

  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.