Association for the Development of Human Potential Inc

Nonprofit profile at a glance

EIN
237081193
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Spokane, WA, USA
Phone
5098383575
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Personal Social Services

Reported finances

Revenue
$86,799
Expenses
$94,852
Assets
$352,466
Liabilities
$4,406

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Mary Ruth Green (President)
  • Sharon Wobker (Vice President)

Highest reported compensation

  • Janet Brown (Treasurer): $12,000 total reported compensation

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

Overview

Mission

Help people discover a hidden potential within themselves through classes, workshops and publications.

What it reported doing in 2025

Offering classes and workshops in yoga and self-development. People learn to develop physical strength and flexibility and to view their lives with more meaning. Classes are held regularly on a weekly or monthly basis throughout the year. Students vary from class to class. All teachers have the same training and serve on a volunteer basis.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 57% for direct work, and 43% for grants.

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 the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 65
  • Accountability: 63
  • Sustainability: 37
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.5%; rating input score 80
  • Program expense ratio: 70.6%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 50%; rating input score 50; 49th percentile among comparable filings
  • 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: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.3%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 3.72; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 12.7%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -6.7% per year; rating input score 0; 32nd percentile among comparable filings
  • Revenue growth: -6.5% per year; rating input score 0; 37th percentile among comparable filings
  • Asset growth: -6.3% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 79.5% of revenue deployed · 70.6% of spending went to programs
  • Governance: 18 of 18 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $67K in reported program spending
  • Leadership: top reported pay $12K · 5 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 13 filing years from 2013 to 2025
  • 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.