Abundant Care Training Services - Acts

Nonprofit profile at a glance

EIN
383689305
IRS 990 coverage
2014–2014
Forms available
Form 990 2014, Form 990-EZ 2013
Location
Southfield, MI, USA
Phone
3138324770
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Higher Education Institutions

Reported finances

Revenue
$1,643,769
Expenses
$178,215
Assets
$1,467,780
Liabilities
$3,872

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MICHAEL BROWN (PRESIDENT &)

Highest reported compensation

  • MICHAEL WILSON (EXECUTIVE DI): $28,028 total reported compensation
  • MARGARET WILSON (PROGRAM DIRE): $14,499 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 provide a nurturing learning environment that will cultivate, equip and develop young people in various aspects of effective life, learning and leadership skills.

What it reported doing in 2014

Educational enrichment for inner city youth. Hundreds of children are included in various activities teaching citizenship, language usage, sportsmanship, etc.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
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 - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.7%; rating input score 8
  • Program expense ratio: 70.6%; rating input score 71
  • Fundraising efficiency: $1,039.12 raised per $1 spent on fundraising; rating input score 98; 98th 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; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 89.2%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 8.24; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 23.9%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 125.9% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 146.3% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 7.7% of revenue deployed · 70.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $126K in reported program spending
  • Leadership: top reported pay $28K · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • High — Financial Efficiency: Mission deployment rate scored 8/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 9/100.