Twin Cedars Youth and Family Services, Inc.

Legal name: Twin Cedars Foundation Inc

Nonprofit profile at a glance

EIN
582347873
IRS 990 coverage
2009–2023
Official website data refreshed
Sep 2026
Forms available
Form 990 2023
Location
Lagrange, GA, USA
Phone
706-322-8984 x1303
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,178,220
Expenses
$884,624
Assets
$12,262,847
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • CLIFTON C FAY (PRESIDENT)

People named in this filing

  • CLIFTON C FAY (PRESIDENT)
  • GENE KEMP (SECRETARY/TR)
  • NANCY DURAND (VICE PRESIDE)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To become the leading provider of quality services for children, youth, families, and communities. Our Mission To provide programs and services empowering children, youth and families to achieve optimum potential. Our Values. The Anne Elizabeth Shepherd Home in Columbus merged with the West Georgia Youth Council in LaGrange on May 18, 1993. The name was officially changed to **Twin Cedars Youth Services, Inc**. on October 19, 1993. Currently, The Anne Elizabeth Shepherd Home serves up to 58 girls ranging in age from 7 to 17. Three cottages on the campus are utilized for residential services and support a fully accredited school, Mary Jane Underwood Academy. Two group homes, Owens Cottage and Reality House, are also part of the Anne Elizabeth Shepherd Home Campus. 2002.

What it reported doing in 2023

Providing support and facilities to twin cedars youth and family services, a non-profit organization, for education and treatment purposes of abused and neglected children.

Operating model

Revenue model
Earned-program. 76% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 73% of its reported program spending out as grants.

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.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 93
  • Accountability: 88
  • Sustainability: 87
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.1%; rating input score 70
  • Program expense ratio: 94.2%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th 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: Fail
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 24.9%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 13.86; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • What they do: 7 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 70.1% of revenue deployed · 94.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $834K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 15 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.