Celestial Services Inc

Nonprofit profile at a glance

EIN
680144298
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2012
Location
Sacramento, CA, USA
Phone
9169239722
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Reported finances

Revenue
$404,461
Expenses
$404,389
Assets
$1,648
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • PHYLLIS BURDEN (CEO)

Highest reported compensation

  • PHYLLIS BURDEN (CEO): $55,500 total reported compensation
  • EDDIE BURDEN (CFO): $20,700 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Residential care and treatment of emotionally and physically neglected adults.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
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: 77
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.7%; rating input score 87
  • Program expense ratio: 86.7%; rating input score 87
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 18.8%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 5.1% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 53.4% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 86.7% of revenue deployed · 86.7% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $351K in reported program spending
  • Leadership: top reported pay $56K · 6 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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: 6 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.