Aba Next Steps Inc
Nonprofit profile at a glance
- EIN
- 862612482
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Lenoire City, TN, USA
- Phone
- 8658163711
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Professional Societies, Associations
Reported finances
- Revenue
- $331,942
- Expenses
- $327,835
- Assets
- $16,962
- Liabilities
- $5,689
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Angela Lee (Executive Director)
- Dylon Hibbard (Board president)
Highest reported compensation
- Angela Lee (Executive Director): $41,175 total reported compensation
- Fatin Presley (Lead Teacher): $38,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide a meaningful program that promotes community inclusion and social interaction as well as to teach vocational, social and life skills that will result in a more independent, productive and healthy lifestyle for teens and young adults diagnosed with Autism and other developmental delays. To create a functional, sustainable model to replicate and multiply.
What it reported doing in 2024
20 students were served. Each student received 12 hrs/week of direct teaching to include at least 1 hour a week of supported, paid employment.
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.
- Includes noncash contributions: Reported contributions include donated property or goods.
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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 91
- Accountability: 77
- Sustainability: 24
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.2%; rating input score 89
- Program expense ratio: 90.4%; rating input score 90
- Fundraising efficiency: $17.2 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th 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: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.2%; rating input score 42; 42nd percentile among comparable filings
- Total-asset coverage ratio: 0.05; rating input score 4; 4th percentile among comparable filings
- Liabilities to assets ratio: 0.34; rating input score 15; 15th percentile among comparable filings
- Officer compensation ratio: 24.2%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 58.9% per year; rating input score 100; 98th percentile among comparable filings
- Asset growth: -48% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 89.2% of revenue deployed · 90.4% of spending went to programs
- Governance: 7 of 7 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $296K in reported program spending
- Leadership: top reported pay $41K · 10 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Contacts: How to reach this organization
- Money network: 6 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.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 54/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 4/100.
- Moderate — Sustainability: Operating margin scored 42/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 15/100.
- High — Sustainability: Officer compensation ratio scored 15/100.