A Mothers Rest Charitable Respite Foundation

Nonprofit profile at a glance

EIN
814965846
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
White Rock, SC, USA
Phone
6783575391
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$550,096
Expenses
$544,784
Assets
$1,373,946
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Summer Sage (President Advisory Council)
  • Andrea F Roberts (Founder & Executive Director)

People named in this filing

  • Summer Sage (President Advisory Council)
  • Jennifer L Young (Advisory Council)
  • Elaine V Hardwick (Advisory Council)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Through essential rest & therapeutic fellowship, AMRs national network of year-round respite retreat partners strengthens special needs families, and improves the health of parents & caregivers.

What it reported doing in 2024

Since December 2020, Lawton Place Manor Respite Inn in Mt. Airy, GA has been filled every weekend, with an average of (10) weary caregivers on the wait list. By year-end 2024, LPM has hosted nearly 1700 caregiver moms, dads, spouses, and couples. As in years past, the majority of our funding comes from guest donations, recurring gifts, private donations, and group event sponsorship. We have yet to be awarded any community foundation or corporate grants to support this location. Lawton Place Manor remains a lifeline of hope for thousands of special needs parent and cargivers throughout the Southeast region. New fundraising efforts are underway to expand annual room sponsorship and legacy giving campaigns, and to further engage community support from churches, businesses, and local civic organizations. Our major donors have moved on to support other projects, and so we much shift without further burdening our guests. The minimum $75 donation we request still... ...only supports 25% of our monthly expenses. We had to raise our guest donations to $75, but this only covers 25% of our monthly expenses.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 81
  • Accountability: 12
  • Sustainability: 59
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.8%; rating input score 70
  • Program expense ratio: 70.5%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 5th 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: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 2.52; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -10.5% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -4.5% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 8.5% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 69.8% of revenue deployed · 70.5% of spending went to programs
  • Governance: 0 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $384K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 to 2024
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.