Adeline Lucas Foundation Inc

Nonprofit profile at a glance

EIN
831131444
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Palm Beach, FL, USA
Phone
9176892558
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$181,000
Expenses
$38,500
Assets
$299,271
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • Dr HOPE LYDIA RIVERA MATTHEWS (PRESIDENT / DIRECTOR)

Highest reported compensation

  • Dr HOPE LYDIA RIVERA MATTHEWS (PRESIDENT / DIRECTOR): $179,996 total reported compensation
  • ELEANOR MATTHEWS (BOARD MEMBER): $179,996 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Adeline lucas foundation provides community based support and resources for homeless women and children who have suffered from chronic homelessness, episodic homeless and domestic violence. Through initiatives and programs such as food drives and counseling resources we facilitate a safe space for our families to thrive and be successful.

What it reported doing in 2024

We provided new computers to local transitional housing facilities that housed displaced and homeless women and their children to prepare them for school. These computers were provided to help the children living at these facilities' complete remote coursework assignment requirements for their education and also helped them to prepare summer school, as well as learn new languages.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 55
  • Accountability: 91
  • Sustainability: 80
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 21.3%; rating input score 21
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 78.7%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 7.77; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 935%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: 84.3% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: -1.6% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 25.1% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 21.3% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $38K in reported program spending
  • Leadership: top reported pay $180K · 2 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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 21/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 0/100.