Southern Gerontological Society

Nonprofit profile at a glance

EIN
630777970
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Conyers, GA, USA
Phone
8669204660
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Geriatrics Research

Reported finances

Revenue
$260,060
Expenses
$269,238
Assets
$518,815
Liabilities
$160,061

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

Leadership & pay

5 people listed

Executive titles in this filing

  • LELAND WATERS PHD (PAST PRESIDENT)
  • ETHLYN MCQUEEN-GIBSON PHD (PRESIDENT)
  • ABBY SCHWARTZ MSW (PRESIDENT ELECT)

People named in this filing

  • LELAND WATERS PHD (PAST PRESIDENT)
  • SANDI LANE (TREASURER)
  • ETHLYN MCQUEEN-GIBSON PHD (PRESIDENT)

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 southern gerontological society is a network of the souths most respected gerontology professionals. Sgs provides the bridge between research and practice, translating and applying knowledge in the field of aging.

What it reported doing in 2024

We encourage those who are examining critical aspects affecting the older adult population through innovative research and those using creative approaches and programming to address the needs of this population to share your work at our meeting. As you may already know, the Southern Gerontological Society prides itself in being a welcoming and supportive network of students, researchers, practitioners, policymakers, and other gerontology professionals. We embrace a diversity of perspectives and want to highlight your work in an effort to promote applied research and effective practice that together expand our understanding of the experiences of older adults and their families. As such, we promise a dynamic and rewarding conference experience

Operating model

Revenue model
Earned-program. 79% of the money available for current operations came from fees and other program revenue.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 82
  • Accountability: 64
  • Sustainability: 42
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.3%; rating input score 89
  • Program expense ratio: 86%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.5%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 1.93; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 15.9% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 89.3% of revenue deployed · 86% of spending went to programs
  • Governance: 14 of 14 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $232K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 to 2024
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.