American Emerald Awards Foundation Inc

Nonprofit profile at a glance

EIN
473687447
IRS 990 coverage
2017–2017
Forms available
Form 990 2017
Location
Beverly Hills, CA, USA
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Organizations

Reported finances

Revenue
$104,686
Expenses
$179,281
Assets
$9,512
Liabilities
$84,107

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • NOLBERT BROWN JR (PRESIDENT)

People named in this filing

  • LEXI LEWIS (DIRECTOR)
  • MYLES F DWIGHT (DIRECTOR)
  • KATHLEEN DYSON (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

American emerald award foundations provides a safe and developmentally focused facility where those who deal with mental and physical debilitating conditions can come and work alongside a committed staff to increase their chance of living a normal life.

What it reported doing in 2017

Traditional group homes provide ongoing support by well-trained staff members who are consistently engaging the individuals by teaching appropriate social and behavioral skills. These more intensive homes provide the individuals with a long-term, well-structured living environment in the least restrictive setting.

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: 80
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 11
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 74.4%; rating input score 74
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -71.3%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 8.84; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 100% of revenue deployed · 74.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $133K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.