Alfa Development Inc

Nonprofit profile at a glance

EIN
223662556
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Newfoundland, NJ, USA
Phone
9736971010
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Housing Development, Construction, Management

Reported finances

Revenue
$23,156,173
Expenses
$24,312,630
Assets
$16,988,824
Liabilities
$1,964,076

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

Leadership & pay

9 people listed

Executive titles in this filing

  • EILEEN MCMAHON (PRESIDENT)
  • DEBRA SANTA LUCIA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DEBRA SANTA LUCIA (EXECUTIVE DIRECTOR): $300,863 total reported compensation
  • JEREMY CARR (DIRECTOR OF CLIENT SERVICES): $268,270 total reported compensation
  • WEST BONGIARDINO (GROUP HOME DIRECTOR): $194,697 total reported compensation

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

Overview

Mission

Group homes and daycare services provided to individuals with autism and developmental delays.

Operating model

Revenue model
Earned-program. 98% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 61
  • Accountability: 79
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89%; rating input score 89
  • Program expense ratio: 85%; rating input score 85
  • Fundraising efficiency: $6.64 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 66th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Pass

Sustainability

  • Operating margin: -5%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 16.9% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 14.5% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 17.7% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 89% of revenue deployed · 85% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $20.7M in reported program spending
  • Leadership: top reported pay $301K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 27/100.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.