The Samarc Dream and Achieve Fdn Inc

Nonprofit profile at a glance

EIN
593824611
IRS 990-EZ coverage
2012–2025
Forms available
Form 990-EZ 2025
Location
Conyers, GA, USA
Phone
7706020502
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$71,408
Expenses
$61,042
Assets
$14,701
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MARC UPSHAW (CEO/PRESIDENT)

People named in this filing

  • MARC UPSHAW (CEO/PRESIDENT)
  • SAM MITCHELL (DIRECTOR)
  • DEBRA UPSHAW (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To raise the economic, educational and social levels of the residents of Georgia, including members of the minority community, who are substantially unemployed, underemployed, or whose income is below federal poverty guidelines, to foster and promote community wide interest and concern for the problems of said residents to that end that (a)educational and economic opportunities may be expanded,(b)sickness, poverty, crime, and environmental degradation may be lessened, and (c) racial tensions, prejudice, and discrimination, economic, and otherwise, may be eliminated.

What it reported doing in 2025

The foundation's primary exempt purpose is to raise the educational and social levels of disadvantaged youth residing in columbus, ga. Many of these are members of the minority community whose parents are unemployed or substantially underemployed and whose income is below federal poverty guidelines. We work with other community organizations to provide educational and social opportunities that would otherwise not be available to these young people. In doing so, we help them build a foundation that will allow them to rise above the poverty, crime and other negative influences of their usual environment.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 82
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.5%; rating input score 85
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 14.5%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 13.9% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 85.5% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $61K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Sustainability: Total-asset coverage ratio scored 20/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.