Beacon Center
Nonprofit profile at a glance
- EIN
- 460358638
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Watertown, SD, USA
- Phone
- 6058864300
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Homeless Shelters
Reported finances
- Revenue
- $1,148,176
- Expenses
- $1,031,655
- Assets
- $2,339,105
- Liabilities
- $148,733
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- DONNA MARCHAND (EXECUTIVE DIRECTOR)
- BREANNA BEEBE (PRESIDENT)
- LYNN MORRIS (VICE PRESIDENT)
- STEVE REHORST (PAST PRESIDENT)
Highest reported compensation
- DONNA MARCHAND (EXECUTIVE DIRECTOR): $81,860 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To empower individuals and families of abuse to achieve self-responsibility and initiative through advocacy and support; and to educate and to motivate the community to move toward our vision of eliminating abuse.
What it reported doing in 2024
Provide shelter and support for individuals who are undergoing crisis situations in their lives.
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 67% for direct work, and 33% for grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - 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 some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 93
- Accountability: 79
- Sustainability: 60
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.5%; rating input score 82
- Program expense ratio: 89.9%; rating input score 90
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 4th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 76th 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; 63rd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10.1%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 2.27; rating input score 68; 68th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 7.9%; rating input score 44; 44th percentile among comparable filings
Growth
- Program expense growth: 10.4% per year; rating input score 100; 64th percentile among comparable filings
- Revenue growth: 10.2% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: 4.5% per year; rating input score 100; 37th percentile among comparable filings
Details
- Where the money goes: 82.5% of revenue deployed · 89.9% of spending went to programs
- Governance: 9 of 9 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $928K in reported program spending
- Leadership: top reported pay $82K · 10 people listed
- Consistency: 29 of 31 current checks pass · 2 findings to review
- Schedules: 7 filed schedules · includes major donors and grants
- Filing history: 15 filing years from 2009 to 2024
- 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.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 44/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.