Advocate Developmental Service
Nonprofit profile at a glance
- EIN
- 465288471
- IRS 990 coverage
- 2021–2021
- Forms available
- Form 990 2021
- Location
- Mount Dora, FL, USA
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Rehabilitative Medical Services
Reported finances
- Revenue
- $765,493
- Expenses
- $742,862
- Assets
- $53,544
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- SIMONE LOWMAN (PRESIDENT)
- LORETTA LOWMAN (VICE PRESIDENT)
Highest reported compensation
- SIMONE LOWMAN (PRESIDENT): $80,400 total reported compensation
- FREDRICK GRIFF (DIRECT CARE ST): $55,000 total reported compensation
- TANYA ALLEN (ADMIN): $54,400 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide services for individuals with developmental disabilities.
What it reported doing in 2021
Revenue is related to group home service revenue for individuals with
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
SUPPORTED - 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: 87
- Transparency & Controls: 90
- Accountability: 5
- Sustainability: 28
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97%; rating input score 97
- Program expense ratio: 100%; rating input score 100
- 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: Limited
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 0.07; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 93; 93rd percentile among comparable filings
- Officer compensation ratio: 32.3%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 97% of revenue deployed · 100% of spending went to programs
- Governance: 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $743K in reported program spending
- Leadership: top reported pay $80K · 7 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- Money network: 7 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Governance controls: 7 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 33/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- High — Sustainability: Officer compensation ratio scored 6/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.