Bellewood Presbyterian Home for Children Inc

Nonprofit profile at a glance

EIN
610444793
IRS 990 coverage
2011–2011
Forms available
Form 990 2011
Location
Anchorage, KY, USA
Phone
5022454171
Rating confidence
Limited
Sector
Homes for Children & Adolescents
Affiliation
Christianity

Official website

Reported finances

Revenue
$8,904,432
Expenses
$8,733,613
Assets
$11,379,134
Liabilities
$1,248,760

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

24 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Reflecting the spirit of christ's love, bellewood reclaims, educates, and empowers struggling youth and their families to lead healthy, independent lives through supportive services and a caring staff.

What it reported doing in 2011

The organization provides residential treatment services, community based independent living, foster care, mentoring and prevention services to neglected, homeless, abused and emotionally disturbed children and their families in louisville, lexington, bowling green, owensboro, and paducah, Kentucky.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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: NotEnoughData
  • Transparency & Controls: 86
  • Accountability: 95
  • Sustainability: 55
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 1.9%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 1.3; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 22 of 22 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $7.1M in reported program spending
  • Leadership: top reported pay $138K · 24 people listed
  • Highest-paid contractors: 1 contractor listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and related organizations
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.