Square Foot Ministry Inc

Nonprofit profile at a glance

EIN
522377423
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Fayetteville, GA, USA
Phone
7703297736
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Housing Development, Construction, Management

Reported finances

Revenue
$374,454
Expenses
$372,423
Assets
$1,102,765
Liabilities
$28,539

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

Leadership & pay

9 people listed

Executive titles in this filing

  • JUDY REYNOLDS (VICE PRESIDENT)
  • TIMOTHY AYCOCK (PRESIDENT)
  • EMILY MORRISON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • EMILY MORRISON (EXECUTIVE DIRECTOR): $65,000 total reported compensation

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

Overview

Mission

Square foot ministry serves through construction projects and home builds, aimed at helping low-income individuals and families attain safe and healthy homes. We also help other nonprofits with their construction needs. At square foot ministry, we view poverty through a multi-generational lens. We believe that reducing poverty starts with the opportunity to own your home, passing along equity, instead of debt - to future generations.

What it reported doing in 2025

Square foot ministry built a home for a grandmother raising her son and granddaughter whose home was destroyed by a hurricane in cooperation with the citizens of gulf county recovery team

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.2%; rating input score 76
  • Program expense ratio: 75.3%; rating input score 75
  • Fundraising efficiency: $9.7 raised per $1 spent on fundraising; rating input score 37; 37th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.5%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 2.96; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 17.5%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 11.2% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 76.2% of revenue deployed · 75.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $280K in reported program spending
  • Leadership: top reported pay $65K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.