The Gilmer County Community Foundation

Nonprofit profile at a glance

EIN
311772670
IRS 990-PF coverage
2017–2021
Forms available
Form 990-PF 2021
Location
Ellijay, GA, USA
Phone
7066355213
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Independent Foundations

Reported finances

Revenue
$0
Expenses
$1,705

Source: IRS Form 990-PF. Selected filing: tax year 2021. Amounts in USD.

Overview

Mission

Private Independent Foundations

What it reported funding in 2021

The foundation reported 3 grants totaling $1,500. The stated grant purposes included college and care of littlechildren.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no charitable disbursements for the current year.

The verdict

SUPPORTED - The filing identifies who received its grants and the filing clearly reports transactions involving insiders. Some filed totals do not add up and the available information about grant readiness automatic revocation leaves an important question unanswered.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 88
  • Transparency: 100
  • Compliance: 94
  • Endowment Health: 99

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 88%; rating input score 88; 70th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 8; rating input score 89

Endowment Health

  • Endowment-health comparison: 371.34; rating input score 99; 99th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: Filed payout detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 99th percentile for endowment coverage
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Filing history: 5 filing years from 2017 to 2021
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Moderate — Transparency & Controls: Assets equal liabilities and net assets did not reconcile in the filed values.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.