Beau Vita

Nonprofit profile at a glance

EIN
510630069
IRS 990 coverage
2014–2019
Forms available
Form 990 2019, Form 990-EZ 2013, Form 990-N 2011
Location
Cincinnati, OH, USA
Phone
5138314660
Rating confidence
Limited
Sector
Housing Development, Construction, Management

Reported finances

Revenue
$0
Expenses
$7,846
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • JOHN MONGELLUZZO (PRESIDENT)

Highest reported compensation

  • CHRIS ADAMS (TREASURER): $158,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to provide programs and services for adults with disabilities in a secure, stable environment that will allow them to live full, responsible and productive lives and provide opportunities to live, work and be part of a community.

What it reported doing in 2019

All programs and services are provided according to the mission by stepping stones, inc. EIN 31-0671799.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 49
  • Accountability: 95
  • Sustainability: 1
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 2nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -58.4% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -24.6% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 100% of spending went to programs
  • Governance: 2 of 2 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $8K in reported program spending
  • Leadership: top reported pay $158K · 3 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2014 to 2019
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 2 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.