Above the Line-group Home Society Inc
Nonprofit profile at a glance
- EIN
- 770431219
- IRS 990 coverage
- 2014–2015
- Forms available
- Form 990 2015
- Location
- Aptos, CA, USA
- Phone
- 8316629081
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Group Homes
Reported finances
- Revenue
- $703,572
- Expenses
- $732,305
- Assets
- $238,772
- Liabilities
- $65,681
Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- ASHLEY JONES-BUTLER (President)
Highest reported compensation
- SUZANNE STONE (Executive Direc): $58,775 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To meet the growing need for foster homes for children and teens by providing a safe and loving home. To recruit, train and certify foster parents for treatment and intensive treatment foster care programs.
What it reported doing in 2015
Homes for kids (hfk) provides programs and services to promote healthy development of all of our foster children. Our treatment foster care (tfc) program works with children that need a supportive network of foster parents and staff. We strive to enhance their emotional health and well being in the foster home. We work to smooth transitions when placed into new foster homes, and then at a later date, into the world at large when the child comes of age. The hfk program has seen high success rates in foster placements, guardianships and adoptions with its unique population of children. Our intensive treatment foster care (itfc) specializes in children who are harder to place in traditional foster care because of heightened emotional and/or physical needs. The itfc staff utilize comprehensive reports and case management to provide 24 hours a week of extra support counselor involvement, individualized treatment plans, pre-certification training and weekly therapy. The staff also proactively collaborate with county placement workers to develop and work with specially trained foster families.
Operating model
- Revenue model
- Earned-program. 96% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 100
- Accountability: 90
- Sustainability: 26
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.7%; rating input score 79
- Program expense ratio: 76%; rating input score 76
- Fundraising efficiency: $47.69 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings
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: 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: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -4.1%; rating input score 24; 24th percentile among comparable filings
- Total-asset coverage ratio: 0.33; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 0.28; rating input score 33; 33rd percentile among comparable filings
- Officer compensation ratio: 8%; rating input score 44; 44th percentile among comparable filings
Growth
- Program expense growth: -5.3% per year; rating input score 0; 19th percentile among comparable filings
- Revenue growth: 15.1% per year; rating input score 100; 81st percentile among comparable filings
- Asset growth: -17.4% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 78.7% of revenue deployed · 76% of spending went to programs
- Governance: 4 of 4 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $557K in reported program spending
- Leadership: top reported pay $59K · 5 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 2 filing years from 2014 to 2015
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 24/100.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 33/100.
- Moderate — Sustainability: Officer compensation ratio scored 44/100.