Brothers Keeper

Nonprofit profile at a glance

EIN
371757836
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Johnson City, TN, USA
Phone
4232020620
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$1,072,218
Expenses
$494,508
Assets
$1,002,020
Liabilities
$3,176

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

Leadership & pay

12 people listed

Executive titles in this filing

  • CECILE B HUDDLESTON (EXECUTIVE DIRECTOR)
  • DAVE SENTELL (PRESIDENT)

People named in this filing

  • CECILE B HUDDLESTON (EXECUTIVE DIRECTOR)
  • DEBORAH GRANT (DIRECTOR OF OPERATIONS)
  • DAVE SENTELL (PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Brother's keeper shall provide an educational day program that facilitates the continued intellectual, vocational, social, spiritual, and physical development of adults with mild to moderate intellectual disabilities. In recognition of each individual's unique, god-given value, all training and education shall be tailored to suit the special abilities and special needs of each adult so as to maximize their opportunities to learn and succeed. Having developed life skills in a safe, faith-based environment, these adults will gain the confidence to use their god-given abilities to serve each other and the broader community, relying on the lord for his gracious provision all the while.

What it reported doing in 2024

Beginning in the 2017 year and continuing through the current year, brothers keeper met their goal of implementing a modified businessenterprise where items which are hand-made by our participants are available for sale by suggested donation as a fundraiser in the community. Additionally, these hand-made items (dog chew toys, ornaments, note cards) are available on an online shop for sale by suggested donation.there are random sales of these items as they made by the participants.no inventory is maintained.

Operating model

Revenue model
Donor-supported. 77% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 86
  • Accountability: 88
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.2%; rating input score 41
  • Program expense ratio: 87.8%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th 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: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 53.9%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 2.03; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 19.5% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 21.3% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 19.3% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 41.2% of revenue deployed · 87.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $434K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.