Arkansas Rehabilitation Association

Nonprofit profile at a glance

EIN
710702208
IRS 990 coverage
2012–2014
Forms available
Form 990 2014
Location
Benton, AR, USA
Phone
5013171390
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$69,313
Expenses
$80,862
Assets
$681,227
Liabilities
$18,596

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • CHRISTINA CLAUSEN (PRESIDENT EL)
  • AMANDA CONNELL (PRESIDENT)

People named in this filing

  • LYNDSEY AUTIN (BOARD MEMBER)
  • SHANE BRONSON (STUDENT BOAR)
  • CHRISTINA CLAUSEN (PRESIDENT EL)

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 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To educate and promote rehabilitation services and to improve the rehabilitation industry.

What it reported doing in 2014

Education of rehabilitation professionals

Operating model

Revenue model
Earned-program. 84% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for grants.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 34
  • Transparency & Controls: 93
  • Accountability: 88
  • Sustainability: 47
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.7%; rating input score 33
  • Program expense ratio: 46.8%; rating input score 47
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -16.7%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 8.42; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.8% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: -2.1% per year; rating input score 0; 40th percentile among comparable filings

Details

  • Where the money goes: 32.7% of revenue deployed · 46.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $38K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 2 filing years from 2012 to 2014
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.