The Sandy Springs Historic Community Foundation Inc

Nonprofit profile at a glance

EIN
581635306
IRS 990 coverage
2017–2020
Forms available
Form 990 2020
Location
Sandy Springs, GA, USA
Phone
4048519111
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Foundations

Reported finances

Revenue
$38,394
Expenses
$254,666
Assets
$0
Liabilities
$0

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

Leadership & pay

14 people listed

Executive titles in this filing

  • BOB BEARD (President)

People named in this filing

  • BOB BEARD (President)
  • GABRIEL STERLING (Director)
  • DEBORAH MINOR (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Heritage Sandy Springs (HSS) is to promote history, steward a community park, and enhance the cultural identity of Sandy Springs.

What it reported doing in 2020

Heritage Sandy Springs engaged in the following education programs during 2020: Turtle Tours- a monthly, early childhood education program that encourages early literacy and sparks curiosity about the HSS museum. American Girl and Boy Club- kids ages 5-12 explore science, nature, art and history through the eyes of their favorite American Girl characters Author Talk series- a monthly program featuring local authors who discuss their work, process and connection to Sandy Springs. Homeschool Days and Girl/ Boy Scout Days- kids explore science, nature, art and history at HSS. Field Trips- held at HSS and on sight at elementary schools. By June, all programming ended, and Heritage Sandy Springs ceased operations.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 93
  • Accountability: 88
  • Sustainability: 11
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: $1.34 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -563.3%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -10.5% per year; rating input score 0; 38th percentile among comparable filings
  • Revenue growth: -46.1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -58.8% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 83.7% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $213K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 4 filing years from 2017 to 2020
  • 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 — Financial Efficiency: Fundraising efficiency scored 17/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.