John Sparks Manor Inc

John Sparks Manor Inc maintains stable operations but carries significant liabilities relative to assets.

EIN: 202873916 · Union City, GA · NTEE: L21 · Updated: 2026-03-28

$1.3MRevenue
$1.6MAssets
70/100Mission Score (Good)
L21
John Sparks Manor Inc Financial Summary
MetricValue
Total Revenue$1.3M
Total Expenses$904K
Program Spending80%
Net Assets$-1,056,328
Transparency Score70/100

Is John Sparks Manor Inc Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
2 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

John Sparks Manor Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About John Sparks Manor Inc

John Sparks Manor Inc (EIN: 202873916) is a nonprofit organization based in Union City, GA, classified under NTEE code L21. The organization reported total revenue of $1.3M and total assets of $1.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of John Sparks Manor Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

21Years Operating
Mid-SizeSize Classification
10Years of Filings
MixedRevenue Trajectory

John Sparks Manor Inc is a mid-size nonprofit that has been operating for 21 years, with 10 years of IRS 990 filings on record (2011–2020). Revenue has grown at a compound annual rate of 1.9%.

Key Financial Metrics (2020)

From the most recent IRS 990 filing on record:

Total Revenue$996K
Total Expenses$904K
Surplus / Deficit+$92K
Total Assets$1.6M
Total Liabilities$2.6M
Net Assets$-1,056,328
Operating Margin9.2%
Debt-to-Asset Ratio167.5%
Months of Reserves20.8 months

Financial Health Grade: A

In 2020, John Sparks Manor Inc reported a surplus of $92K with revenue exceeding expenses, holds 20.8 months of operating reserves (strong position), has a debt-to-asset ratio of 167.5% (high leverage).

Financial Trends

Over 10 years of filings (2011–2020), John Sparks Manor Inc's revenue has grown at a compound annual growth rate (CAGR) of 1.9%.

YearRevenue ChangeExpense ChangeAsset Change
2020+5.0%+13.3%+3.0%
2019-0.1%-2.6%+2.1%
2018+3.2%-13.3%+3.0%
2017-0.2%+13.9%-6.3%
2016+6.4%+2.8%+8.3%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2005

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

John Sparks Manor Inc demonstrates consistent operational activity with revenues generally exceeding expenses over the past decade, indicating a stable financial footing. For example, in the latest reported period (202006), revenue was $996,396 against expenses of $904,355. However, a significant concern is the persistently high level of liabilities compared to assets. In 202006, assets were $1,565,116 while liabilities stood at $2,621,444, suggesting a substantial debt burden or long-term obligations that could impact future financial flexibility. The organization's transparency is bolstered by its consistent filing of IRS Form 990s, providing a clear historical record of its financial operations. The organization's spending efficiency appears reasonable given the revenue and expense trends, with expenses typically staying below revenue. The absence of reported officer compensation across all available filings suggests a lean administrative structure or that executive roles are filled by volunteers, which can contribute to higher program spending efficiency. However, without a detailed breakdown of expenses into program, administrative, and fundraising categories, a precise assessment of spending efficiency is challenging. The NTEE code L21 (Housing for the Elderly) suggests a focus on direct service delivery, which typically aligns with higher program spending. While the consistent financial reporting is a strength for transparency, the substantial and persistent negative net assets (liabilities exceeding assets) warrant closer examination. This financial structure, consistently observed over the past ten years, could indicate reliance on restricted funds, long-term debt for property, or other specific financial arrangements. Further details on the nature of these liabilities would be crucial for a complete understanding of the organization's long-term financial health and sustainability.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates John Sparks Manor Inc with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

According to IRS 990 filings, John Sparks Manor Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Key Financial Metrics (2020)

From the most recent IRS 990 filing on record:

$996KTotal Revenue
$904KTotal Expenses
$1.6MTotal Assets
$2.6MTotal Liabilities
$-1,056,328Net Assets

Executive Compensation Analysis

No officer compensation has been reported across all ten years of available filings, suggesting either a volunteer-led executive team or that compensation is not reported under this category, which could contribute to lower administrative overhead.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of John Sparks Manor Inc's IRS 990 filings:

Strengths

The following positive indicators were identified for John Sparks Manor Inc:

Frequently Asked Questions about John Sparks Manor Inc

Is John Sparks Manor Inc a legitimate charity?

Based on AI analysis of IRS 990 filings, John Sparks Manor Inc (EIN: 202873916) some concerns. Mission Score: 70/100. 2 red flags identified, 3 strengths noted.

How does John Sparks Manor Inc spend its money?

John Sparks Manor Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.

Are donations to John Sparks Manor Inc tax-deductible?

John Sparks Manor Inc is registered as a tax-exempt nonprofit (EIN: 202873916). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What percentage of John Sparks Manor Inc's spending goes to programs?

John Sparks Manor Inc directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does John Sparks Manor Inc compare to similar nonprofits?

With a transparency score of 70/100 (Good), John Sparks Manor Inc is above average for NTEE category L21 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is John Sparks Manor Inc located?

John Sparks Manor Inc is headquartered in Union City, Georgia and files with the IRS under EIN 202873916. It is classified under NTEE code L21.

How many years of IRS 990 filings does John Sparks Manor Inc have?

John Sparks Manor Inc has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $1.3M in total revenue.

What is the nature of John Sparks Manor Inc's significant liabilities?

The filings consistently show liabilities significantly exceeding assets (e.g., $2,621,444 in liabilities vs. $1,565,116 in assets for 202006). Understanding if these are long-term mortgages, bonds, or other specific obligations is crucial for assessing long-term financial risk.

How does John Sparks Manor Inc fund its operations given the asset-liability imbalance?

With liabilities consistently higher than assets, it's important to understand the funding model. This could involve significant grants, government funding, or other revenue streams that cover operational costs without building substantial unrestricted assets.

What is the detailed breakdown of expenses into program, administrative, and fundraising costs?

While overall expenses are reported, a detailed functional expense breakdown is needed to accurately assess spending efficiency and ensure the majority of funds are directed towards the NTEE L21 mission of housing for the elderly.

Filing History

IRS 990 filing history for John Sparks Manor Inc showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2020), John Sparks Manor Inc's revenue has grown by 18.4%, moving from $842K to $996K. Total assets increased by 9.5% over the same period, from $1.4M to $1.6M. Total functional expenses rose by 12.5%, from $804K to $904K. In its most recent filing year (2020), John Sparks Manor Inc reported a surplus of $92K, with revenue exceeding expenses. The organization holds $2.6M in liabilities against $1.6M in assets (debt-to-asset ratio: 167.5%), resulting in net assets of $-1,056,328.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2020 $996K $904K $1.6M $2.6M View 990
2019 $949K $798K $1.5M $2.7M View 990
2018 $950K $819K $1.5M $2.8M View 990
2017 $921K $945K $1.4M $2.9M View 990
2016 $923K $829K $1.5M $2.9M View 990
2015 $867K $807K $1.4M $2.9M View 990
2014 $900K $854K $1.4M $2.9M View 990
2013 $845K $836K $1.4M $3.0M View 990
2012 $856K $789K $1.4M $3.0M View 990
2011 $842K $804K $1.4M $3.1M View 990

Year-by-Year Financial Summary

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for John Sparks Manor Inc:

2020 Filing 2019 Filing 2018 Filing 2017 Filing 2016 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

Data Sources and Methodology

This transparency report for John Sparks Manor Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.

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