Aurora Warms The Night Inc

Nonprofit profile at a glance

EIN
274728487
IRS 990 coverage
2017–2017
Forms available
Form 990 2017, Form 990-EZ 2016
Location
Aurora, CO, USA
Phone
3033666806
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Homeless Shelters

Reported finances

Revenue
$673,405
Expenses
$654,625
Assets
$311,897
Liabilities
$295,268

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Amanda Marosy (President)
  • Debi Hunter-Holen (Vice President)
  • Brian Arnold (Executive Director)

Highest reported compensation

  • Brian Arnold (Executive Director): $39,931 total reported compensation

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

Overview

Mission

To provide emeregency cold-weather shelter to homeless men, women and children in Aurora, Colorado.

What it reported doing in 2017

Providing emergency cold-weather shelter to homeless men, women and children in Aurora, Colorado. 498 individuals were provided services during the year.

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 84% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The required major-donor schedule is missing or incomplete and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 81
  • Accountability: 100
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.4%; rating input score 94
  • Program expense ratio: 97.1%; rating input score 97
  • Fundraising efficiency: $29.59 raised per $1 spent on fundraising; rating input score 71; 71st percentile among comparable filings

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; 74th percentile among comparable filings
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.8%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.95; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 30.9% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 45.6% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 94.4% of revenue deployed · 97.1% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $636K in reported program spending
  • Leadership: top reported pay $40K · 14 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 11 filed related-organization links
  • 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 — Transparency & Controls: Major donor itemization scored 0/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.