Abc House Foundation

Nonprofit profile at a glance

EIN
933296886
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Albany, OR, USA
Phone
5419262203
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$452,354
Expenses
$149,655
Assets
$3,591,708
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • KARSEN O'BRYAN (EXECUTIVE DIRECTOR)
  • JASON YUTZIE (PRESIDENT)

Highest reported compensation

  • KARSEN O'BRYAN (EXECUTIVE DIRECTOR): $124,302 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The goal of the foundation is to be a supporting organization in exclusive support to abc house, inc., an Oregon non-profit corporation.

What it reported doing in 2024

The foundation provided support to its supported organization, abc house, inc., an Oregon non-profit corporation.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 83
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.8%; rating input score 48
  • Program expense ratio: 100%; rating input score 100
  • 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 66.9%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 24; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 83.1%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 20.2% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: -142.5% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: 17.7% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 47.8% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $150K in reported program spending
  • Leadership: top reported pay $124K · 5 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.