The Barrow Community Foundation Inc

Nonprofit profile at a glance

EIN
205103715
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-N 2011
Location
Winder, GA, USA
Phone
7708679444
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$1,249,858
Expenses
$1,113,713
Assets
$2,532,827
Liabilities
$3,415

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Angela Yarman (President & CEO)

Highest reported compensation

  • Angela Yarman (President & CEO): $97,500 total reported compensation

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

Overview

Mission

Barrow Community Foundation enhances quality of life by focusing on the educational, social, environmental, and economic needs of the residents of Barrow County, Georgia. We connect donors who care with causes that matter in our community.

What it reported doing in 2025

The vision behind Winder Legacy Park is to be a place where learning and play come together. The park was designed to encourage children of all ages, and their parents, to get outside, socialize and play together, and help build a vibrant community. The name Winder Legacy was chosen because it reflects the fact that so many in our community came together selflessly to make this park a reality, and it honors the legacy of the property that has been used as a school and community gathering space for 99 years.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 72% of its reported program spending out as grants.

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: 69
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76%; rating input score 76
  • Program expense ratio: 79.7%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th 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: Fail
    • 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: Pass

Sustainability

  • Operating margin: 10.9%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 2.27; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 8.8%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 33% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 27.9% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 25.3% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 76% of revenue deployed · 79.7% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $888K in reported program spending
  • Leadership: top reported pay $98K · 12 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 11 filed related-organization links
  • 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 — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.