Association for Retarded Ctzns Nepc

Nonprofit profile at a glance

EIN
860345091
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Kearny, AZ, USA
Phone
5203635581
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$615,783
Expenses
$523,331
Assets
$1,239,650
Liabilities
$-13,182

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CHANDRA MCDOWELL (PRESIDENT)
  • FALICIA GENNICKS (VICE PRESIDENT)

People named in this filing

  • MONICA KENYON (DIRECTOR)
  • SUSIE ESCALANTE SR (SECRETARY)
  • CHANDRA MCDOWELL (PRESIDENT)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Developmentally disabled work.

What it reported doing in 2024

We provide work adjustment for the developmentally disabled. This service offers training which will enhance these individuals to work competitively in the community. We also provide service for the developmentally delayed infants.

Operating model

Revenue model
Grant-funded. 100% 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

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filed totals do not add up and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.4%; rating input score 77
  • Program expense ratio: 91%; rating input score 91
  • 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: 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: 15%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 2.37; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 77.4% of revenue deployed · 91% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $476K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.