Abcap Housing E Inc

Nonprofit profile at a glance

EIN
311589844
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Georgetown, OH, USA
Phone
9373786041
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Housing Development, Construction, Management

Reported finances

Revenue
$48,441
Expenses
$60,984
Assets
$192,081
Liabilities
$27,474

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • DANIEL WICKERHAM (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DANIEL WICKERHAM (EXECUTIVE DIRECTOR): $162,429 total reported compensation
  • NANCY DARBY (SECRETARY): $103,234 total reported compensation
  • BRITTANY BRIERLY (TRUSTEE): $82,418 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide facilities & services designed to meet the physical, social and psychological needs for elderly & handicapped individuals.

What it reported doing in 2025

The organization provides affordable housing for the elderly and handicapped in adams county, Ohio.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 60
  • Accountability: 47
  • Sustainability: 30
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.3%; rating input score 86
  • Program expense ratio: 68.6%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 25%; rating input score 25; 21st percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -25.9%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 3.15; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 190.8%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 34th percentile among comparable filings

Details

  • Where the money goes: 86.3% of revenue deployed · 68.6% of spending went to programs
  • Governance: 1 of 4 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $42K in reported program spending
  • Leadership: top reported pay $162K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 7 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Independent voting board scored 25/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.