Southgate Merchants Association

Nonprofit profile at a glance

EIN
340933274
IRS 990-EZ coverage
2010–2011
Forms available
Form 990-EZ 2011
Location
Maple Heights, OH, USA
Phone
4406633850
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$52,460
Expenses
$29,532
Assets
$74,105

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

1 person listed

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide a coordinated effort to promote business interest of its membership through advertising, events, community relations, etc. Which is not otherwise available for customers and surrounding community.

What it reported doing in 2011

Promotional activities for the benefit of membership

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
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 revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 82
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.2%; rating input score 45
  • Program expense ratio: 80.2%; rating input score 80

Transparency & Controls

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

Sustainability

  • Operating margin: 43.7%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 2.51; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: -13.1% per year; rating input score 0; 36th percentile among comparable filings
  • Asset growth: 34% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 45.2% of revenue deployed · 80.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $24K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2010 to 2011
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.