Turning Point Inc
Nonprofit profile at a glance
- EIN
- 900979397
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2020, Form 990-N 2022
- Location
- Decatur, GA, USA
- Phone
- 4044498940
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Youth Development Programs
Reported finances
- Revenue
- $265,638
- Expenses
- $324,996
- Assets
- $-188
- Liabilities
- $19,600
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- LENA WEATHERS JOHNSON (CEO)
Highest reported compensation
- LENA WEATHERS JOHNSON (CEO): $94,231 total reported compensation
- SHAKITA JOHNSON (SECRETARY): $19,050 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Training and employment services to at risk individuals provided for by the employees and independent contractos at approximately 90% of work week by dept of human services
What it reported doing in 2024
Provided Pre-Emloyment Transition Services for Putnam Co High School, Hancock County HS, Jackson HS (Butts Co) and Lamar County High School. Provided Supported Employment, Job Coaching, Worplace Readiness Training services for Adults with Disabilities. Provided Training and Employment Services for TANF clients. Provided Veteran Appreciation services.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 98% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 90
- Accountability: 72
- Sustainability: 7
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 89%; rating input score 89
- Fundraising efficiency: Limited
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -22.3%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: -0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 34.9%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: 27.2% per year; rating input score 100; 89th percentile among comparable filings
- Revenue growth: 26.9% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: 39.3% per year; rating input score 100; 94th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 89% of spending went to programs
- Governance: 4 of 4 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $289K in reported program spending
- Leadership: top reported pay $94K · 3 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: 2 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 — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Operating margin scored 13/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- High — Sustainability: Officer compensation ratio scored 8/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.