Stephens County SPEAR Club Inc

Nonprofit profile at a glance

EIN: 830530535
IRS 990-EZ coverage: 2018–2020
Forms available: Form 990-EZ 2020, Form 990-N 2017
Location: Toccoa, GA, USA
Phone: 7065998042
Rating: 71
Verdict: SUPPORTED
Rating confidence: Moderate

Reported finances

Revenue: $111,603
Expenses: $95,605
Assets: $49,394
Liabilities: $0

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

Jon Shirley (President)
Micheal Jameison (Vice President)

People named in this filing

Jon Shirley (President)
Micheal Jameison (Vice President)
Amanda Rudeseal (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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the organization is to support the students, parents, staff, and coaches of the Stephen County SPEAR Programs by recruiting volunteers, raising funds, and conducting events.

What it reported doing in 2020

Purchased gear and uniforms and paid fees for student athletes

Operating model

Revenue model: Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model: Direct operator. The filing allocates 97% 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 a large share of available resources goes toward mission work. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

Financial Efficiency: 65
Transparency & Controls: 82
Sustainability: 52
Growth: 60

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 61.1%; rating input score 61
Program expense ratio: 71.3%; rating input score 71

Transparency & Controls

Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: 14.3%; rating input score 54; 54th percentile among comparable filings
Total-asset coverage ratio: 0.52; rating input score 31; 31st percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 66; 66th percentile among comparable filings

Growth

Program expense growth: -4% per year; rating input score 0; 25th percentile among comparable filings
Revenue growth: 10% per year; rating input score 100; 71st percentile among comparable filings
Asset growth: 13.4% per year; rating input score 100; 63rd percentile among comparable filings

Details

Where the money goes: 61.1% of revenue deployed · 71.3% of spending went to programs
Governance: Filed governance answers
Accomplishments: 3 filed program accomplishments · $68K in reported program spending
Leadership: top reported pay $0 · 4 people listed
Consistency: 9 of 9 current checks pass
Schedules: 3 filed schedules
Filing history: 2 filing years from 2018 to 2020
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.

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

High — Growth: Program expense growth scored 0/100.
Review — Sustainability: Operating margin scored 54/100.
Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.