ACT Holding Inc

Nonprofit profile at a glance

EIN
474910529
IRS 990 coverage
2016–2023
Forms available
Form 990 2023, Form 990-EZ 2015
Location
Mariposa, CA, USA
Phone
2097426456
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$457,376
Expenses
$434,979
Assets
$3,288,834
Liabilities
$2,279,890

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • CANDY O'DONEL-BROWNE (President)
  • KATHY DELANEY (Vice President)

People named in this filing

  • CANDY O'DONEL-BROWNE (President)
  • KATHY DELANEY (Vice President)
  • KARA MIDDLEBROOKS (Secretary)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide support to Alliance for Community Transformations whose exempt purposes include the prevention of domestic & sexual violence by advocating for positive changes in the societal systems, fostering a better understanding of domestic & sexual violence, & providing culturally relevant direct services that empower victims of abuse & their children.

What it reported doing in 2023

Provide support to Alliance for Community Transformations whose exempt purposes include:* Domestic Violence Direct Services: 24 hour crisis hotline and response, counseling, legal advocacy, emergency shelter, case management. Provided services to approximately 1,620.* Sexual Assault Direct Services: 24 hour crisis hotline and response, counseling, legal advocacy, emergency shelter, case management. Provided services to approximately 290.* Sexual Assault Prevention: Working with the UC Campus to prevent rape.* Domestic Violence Prevention: Working with youth to prevent domestic violence and bullying.* Ethos Youth Center Services: Providing a drop in youth center, mentoring and activities for youths. Provided services to approximately 200 youths.* Mariposa Heritage House Drug and Alcohol Recovery Support Services: Providing a drop in center, counseling and crisis support for individuals in recovery. Provided services to approximately 560.* Casa of Mariposa: Casa of Mariposa is a local branch of a national non profit organization that focuses on volunteer advocacy for abused and neglected children. Provided services to approximately 50.* Connections: Connections is an emergency shelter. Providing people with a housing crisis to be able to come to connections and be connected with the appropriate supportive services provided by our community partner, with a goal to end homelessness. Provided services to approximately 100.* Family Resource Center: Opened July 2023, the Center provides services to families including parenting classes and activities for enhanced social connectedness. Provided services to approximately 350.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 94
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.3%; rating input score 92
  • Program expense ratio: 97.3%; rating input score 97
  • 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.9%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 7.56; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.69; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 19.9% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 13.7% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 17.3% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 92.3% of revenue deployed · 97.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $423K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2016 to 2023
  • Contacts: How to reach this organization
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.