Adult and Teen Challenge of Arkansas Inc

Nonprofit profile at a glance

EIN
710420376
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Hot Springs National P, AR, USA
Phone
5016242446
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Youth Development – Religious Leadership

Reported finances

Revenue
$2,583,708
Expenses
$2,851,872
Assets
$1,115,872
Liabilities
$533,696

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

Leadership & pay

5 people listed

Executive titles in this filing

  • STEPHAN DELORENZO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • STEPHAN DELORENZO (EXECUTIVE DIRECTOR): $144,875 total reported compensation
  • JANICE REEVES (CLINICAL DIRECT0R): $75,948 total reported compensation
  • LESLIE DELORENZO (CHIEF ADMINISTRATION OFFICER): $72,513 total reported compensation

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

Overview

Mission

To nbsp; minister nbsp; to nbsp; men nbsp; and nbsp; women nbsp; who nbsp; desire nbsp; a nbsp; life-changing nbsp; experience nbsp; by nbsp; using nbsp; a nbsp; holistic nbsp; approach nbsp; men nbsp; and nbsp; women nbsp; who nbsp; desire nbsp; to nbsp; overcome nbsp; life-controlling nbsp; issues nbsp; will nbsp; greatly nbsp; benefit nbsp; from nbsp; this nbsp; ministry

What it reported doing in 2024

To minister to men and women who desire a life-changing experience by using a holistic approach. Men and women who desire to overcome life-controlling issues will greatly benefit from this ministry

Operating model

Revenue model
Earned-program. 79% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 93
  • Accountability: 91
  • Sustainability: 15
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.1%; rating input score 79
  • Program expense ratio: 71.6%; rating input score 72
  • Fundraising efficiency: $7.57 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 5th 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; 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.4%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 13%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 22.2% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 17.3% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: -8.7% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 79.1% of revenue deployed · 71.6% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.9M in reported program spending
  • Leadership: top reported pay $145K · 5 people listed
  • Consistency: 22 of 25 current checks pass · 3 findings to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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: Fundraising efficiency scored 28/100.
  • High — Sustainability: Operating margin scored 13/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.