Adoption Authority Inc
Nonprofit profile at a glance
- EIN
- 261449361
- IRS 990 coverage
- 2015–2020
- Forms available
- Form 990 2020, Form 990-N 2009
- Location
- St Simons Island, GA, USA
- Phone
- 8007475145
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $522,766
- Expenses
- $544,040
- Assets
- $377,825
- Liabilities
- $21,469
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- HILLARY BERGER (Executive Director)
Highest reported compensation
- HILLARY BERGER (Executive Director): $84,472 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Providing compassion, respect, and loving care to each individual on their unique adoption journey. We commit to honoring and nurturing expectant mothers through pregnancy, birth, and life after placement.
What it reported doing in 2020
Dedicated to providing compassion, respect, and loving care to each individual on their unique adoption journey. Committed to honoring and nurturing expectant mothers through pregnancy, birth, and life after placement. Includes application fees, legal fees home studies, and post placement visits.
Operating model
- Revenue model
- Earned-program. 94% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 89% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 82
- Accountability: 90
- Sustainability: 27
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.4%; rating input score 76
- Program expense ratio: 73.6%; rating input score 74
- Fundraising efficiency: $15.61 raised per $1 spent on fundraising; rating input score 47; 47th percentile among comparable filings
Transparency & Controls
- Consistency checks: 85.7%; rating input score 86; 2nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 84.1%; rating input score 84; 33rd percentile among comparable filings
- 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: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- 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: -4.1%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 0.69; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 58; 58th percentile among comparable filings
- Officer compensation ratio: 15.5%; rating input score 24; 24th percentile among comparable filings
Growth
- Program expense growth: 12.3% per year; rating input score 100; 77th percentile among comparable filings
- Revenue growth: 6.9% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 21.8% per year; rating input score 100; 83rd percentile among comparable filings
Details
- Where the money goes: 76.4% of revenue deployed · 73.6% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $400K in reported program spending
- Leadership: top reported pay $84K · 8 people listed
- Consistency: 28 of 32 current checks pass · 4 findings to review
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 6 filing years from 2015 to 2020
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Financial Efficiency: Fundraising efficiency scored 47/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Operating margin scored 19/100.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 24/100.
- Review — Sustainability: Liabilities to assets ratio scored 58/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.