Alexander Youth Network of Lenoir

Nonprofit profile at a glance

EIN
581643402
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
Charlotte, NC, USA
Phone
7043628466
Rating confidence
Limited
Sector
Housing, Shelter N.E.C.

Official website

Reported finances

Revenue
$-38,270
Expenses
$8,027
Assets
$2,250
Liabilities
$1,375,056

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

27 people listed

Executive titles in this filing

  • N CRAIG BASS (PRESIDENT & CEO)

Highest reported compensation

  • N CRAIG BASS (PRESIDENT & CEO): $222,337 total reported compensation
  • MANUEL GOMEZ (CFO): $128,415 total reported compensation
  • JOHN K SCHERER (COO): $127,912 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Alexander youth network of lenoir (ayn lenoir) provides a comprehensive array of treatment services for children with emotional disturbances.

What it reported doing in 2013

Management is in the process of consolidating alexander youth network of lenoir's assets and operations with that of alexander youth network (EIN 56-0554413), a related 501(c)(3) tax-exempt organization. While lenoir's program services and the therapeutic homes and community support services are still ongoing with alexander youth network, this shift has effectively discontinued the organization's operations.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Accountability: 98
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96%; rating input score 96; 28th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -121%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 611.14; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 446.4%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: -100.7% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 0% of spending went to programs
  • Governance: 24 of 25 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $222K · 27 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 3 filing years from 2011 to 2013
  • Contacts: How to reach this organization
  • Related organizations: 3 filed related-organization links
  • 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: Program expense ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.