Breakfast Program at St Andrews

Nonprofit profile at a glance

EIN
261663968
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Ann Arbor, MI, USA
Phone
7346630518
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Food Banks, Pantries

Reported finances

Revenue
$171,049
Expenses
$200,178
Assets
$282,319
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Susan Nishi (Executive Director)
  • Charlotte Dodd (President)

Highest reported compensation

  • Paul Frolick (Rector, St. Andrew's): $148,672 total reported compensation
  • Susan Nishi (Executive Director): $88,852 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Breakfast Program at St. Andrew's is a community providing a daily hot breakfast and welcoming space to anyone who is in need. We do this to nourish and strengthen all those who come through our doors.

What it reported doing in 2024

The Breakfast at St. Andrew's serves almost 100 meals daily and is run by a 12-member board of directors. More than 100 volunteers, many from outside the church, donate their time on a regular basis. Every morning from 7:30 to 8:30 a.m., we welcome guests who come for a hot meal and the opportunity to enjoy it in a safe comfortable space. Guests include the young and old. Some are experiencing homelessness or struggling with addiction or mental health challenges, but most are working men and women who are trying to make ends meet. The Breakfast Program started with a simple menu of grits, oatmeal, pastries, juice, coffee and, on occasion, hardboiled eggs. Recently we have been able to expand our menu to include more protein and fresh fruits and vegetables. In addition to our standard offerings, our breakfast guests are now able to enjoy specialty items such as sausage, ham, quiche, scrambled eggs, breakfast sandwiches, pancakes, and fresh fruits including watermelon and pineapple. We continue to look for ways to offer variety and nutrition within the confines of our budget and look forward to offering new menu items for our guests.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 74
  • Accountability: 59
  • Sustainability: 32
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.9%; rating input score 84
  • Program expense ratio: 71.5%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 22nd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 1.41; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 60.9%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 83.9% of revenue deployed · 71.5% of spending went to programs
  • Governance: 10 of 12 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $143K in reported program spending
  • Leadership: top reported pay $149K · 12 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 3 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.