Affirming Heart Victim Services

Nonprofit profile at a glance

EIN
473442188
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2014
Location
Carlsbad, NM, USA
Phone
5752003929
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Official website

Reported finances

Revenue
$2,437,531
Expenses
$1,635,095
Assets
$3,251,787
Liabilities
$1,040,758

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

Leadership & pay

7 people listed

Executive titles in this filing

  • MIKE WALKER (PRESIDENT)
  • SHANE SKINNER (VICE PRESIDENT)
  • ZELMA LOPEZ (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ZELMA LOPEZ (EXECUTIVE DIRECTOR): $70,078 total reported compensation

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

Overview

Mission

Affirming heart victim services provides fact-finding interview services for children and adolescents when there is suspected abuse, or neglect, or if they witness a crime. In addition, counseling services, child and adult prevention & awareness programs, supervised visitation are provided.

What it reported doing in 2024

Sexual assault and domestic violence medical exams - services include evidence collection that may be used by law enforcement to further a criminal case; full examination to identify injury and/or risks to a victim; advocacy services to victims such as assistance with orders of protection, advocacy, and referrals to assist in healing from abusive situations.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
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 total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57%; rating input score 57
  • Program expense ratio: 84.9%; rating input score 85
  • Fundraising efficiency: $458 raised per $1 spent on fundraising; rating input score 95; 95th percentile among comparable filings

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: 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 32.9%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 1.99; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 19% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 27.7% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 39.6% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 57% of revenue deployed · 84.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $70K · 7 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 57/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.