The Perch Comer Inc
Nonprofit profile at a glance
- EIN
- 853761885
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-N 2024
- Location
- Comer, GA, USA
- Phone
- 4046442356
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community Recreational Centers
Reported finances
- Revenue
- $127,390
- Expenses
- $90,951
- Assets
- $136,114
- Liabilities
- $82,795
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- ANDREW COMMON (CEO)
Highest reported compensation
- ANDREW COMMON (CEO): $8,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A community center in comer, Georgia with a focus of trying to bring folks together.
What it reported doing in 2025
A community center where a small group of friends and neighbors in comer, Georgia come and gather. Community activities include potlucks, pop-up health clinics, after school programs, quaker church meetings, hosting weddings, and funerals.
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.
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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 92
- Accountability: 63
- Sustainability: 56
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.5%; rating input score 65
- Program expense ratio: 91.7%; rating input score 92
- Fundraising efficiency: $51.48 raised per $1 spent on fundraising; rating input score 75; 75th 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: 1 of 8 controls in place; rating input score 12
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 28.6%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 1.5; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: 0.61; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 9.3%; rating input score 27; 27th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 65.5% of revenue deployed · 91.7% of spending went to programs
- Governance: 4 of 4 board members independent · 1 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $83K in reported program spending
- Leadership: top reported pay $8K · 4 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- High — Accountability: Governance controls: 6 of 7 not reported.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- High — Sustainability: Liabilities to assets ratio scored 7/100.
- High — Sustainability: Officer compensation ratio scored 27/100.