Aphesis House Inc

Nonprofit profile at a glance

EIN
270041227
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Madison, TN, USA
Phone
6157423463
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Personal Social Services

Reported finances

Revenue
$1,031,119
Expenses
$308,286
Assets
$3,472,879
Liabilities
$838,232

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • James Settles (Executive Director)

Highest reported compensation

  • James Settles (Executive Director): $63,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide transitional living homes for individual released from incarceration. To provide self-esteem, self-confidence and advance training to empower each participant to change their behavior and habits to enable the individual to re-enter society as a productive law-abiding citizen.

What it reported doing in 2025

To provide transitional living homes for individuals released from incarceration. To provide self-esteem, self-confidence and advance training to empower each participant to change their behavior and habits to enable the individual to re-enter society as a productive law-abiding citizen.

Operating model

Revenue model
Grant-funded. 91% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and most voting board members are independent. 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: 37
  • Transparency & Controls: 85
  • Accountability: 90
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.4%; rating input score 22
  • Program expense ratio: 75%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 70.1%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 11.27; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 24.2% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 22.4% of revenue deployed · 75% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $231K in reported program spending
  • Leadership: top reported pay $64K · 5 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 22/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.