Because We Care Southwest Louisiana Foundation Inc

Nonprofit profile at a glance

EIN
873957767
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Lake Charles, LA, USA
Phone
7135010377
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Mental Health Treatment

Reported finances

Revenue
$407,097
Expenses
$456,008
Assets
$10,994
Liabilities
$171,097

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

Leadership & pay

1 person listed

Highest reported compensation

  • RACHAEL LEONARDS (RACHAEL LEON): $63,994 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 provide a full continuum of care services that meet the developmental health needs of residents we serve in a domestic home-centered environment.

What it reported doing in 2024

The role and purpose of this residential group home shall be to establish, equip, operate, and maintain an intermediate residential care home for the developmentally disabled to provide a high-quality residential home- centered living environment while implementing holistic care services designed to promote the health and well-being of the individuals in need of our services.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: Limited
  • Governance controls: 1 of 9 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 15.56; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 14%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 84.6% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 93.7% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 20.2% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $456K in reported program spending
  • Leadership: top reported pay $64K · 1 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • 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: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.