Access 304 Inc
Nonprofit profile at a glance
- EIN
- 923096740
- IRS 990 coverage
- 2024–2025
- Forms available
- Form 990 2025, Form 990-EZ 2023
- Location
- Shepherdstown, WV, USA
- Phone
- 6819003002
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Scholarships, Student Financial Aid Services, Awards
Reported finances
- Revenue
- $2,430
- Expenses
- $23,878
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- Ashley Shepard (Executive Director)
People named in this filing
- Ashley Shepard (Executive Director)
- Karen Maxfield (Director of Finance)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Access 304 is a nonprofit organization specializing in helping people cope with transitions in life such as grief, fertility, trauma, divorce, loss, reproductive mental health, third-party reproductive evaluations, surprise DNA results, & relationships.
What it reported doing in 2025
Provided over 1,000 therapy sessions.
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 90
- Accountability: 12
- Sustainability: 10
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 20.9%; rating input score 21
- 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: 0%; rating input score 0; 10th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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: -882.6%; rating input score 5; 5th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: -190.7% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: -30.3% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: -31.7% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 20.9% of spending went to programs
- Governance: 0 of 2 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $5K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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: Program expense ratio scored 21/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Sustainability: Operating margin scored 5/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.