Above and Beyond Care Inc

Nonprofit profile at a glance

EIN
264413481
IRS 990 coverage
2014–2014
Forms available
Form 990 2014
Location
Little Rock, AR, USA
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Family Services

Reported finances

Revenue
$688,138
Expenses
$671,242
Assets
$31,127
Liabilities
$26,529

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

6 people listed

Highest reported compensation

  • Mary Caldwell (Treasurer): $1,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To providing care for persons who are developmentally disabled. The goals to include providing: (1)for needs in the home and community,(2)the opportunity for a meaningful life and quality of life,(3)an advocate to stop abuse of mentally disabled,(4)for physical & emotional needs

What it reported doing in 2014

Provided mental and physical medical care, tangible and emotional support for quality of life.

Operating model

Revenue model
Earned-program. 100% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 4
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 24
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.1%; rating input score 4
  • Program expense ratio: 4.2%; rating input score 4
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.5%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 4.1% of revenue deployed · 4.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $28K in reported program spending
  • Leadership: top reported pay $1K · 6 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 4/100.
  • High — Financial Efficiency: Program expense ratio scored 4/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.