Deaf Centers of Nevada

Nonprofit profile at a glance

EIN
800355751
IRS 990 coverage
2012–2017
Forms available
Form 990 2017
Location
Las Vegas, NV, USA
Phone
7023633323
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Alliance/Advocacy

Reported finances

Revenue
$1,512,153
Expenses
$1,536,550
Assets
$259,803
Liabilities
$100,299

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • SHARON WARREN (President)
  • TIMOTHY SMALLEY (Vice President)

Highest reported compensation

  • KEVIN CARTER (Executive Dir.): $83,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To make a difference in the lives of the Deaf and Hard of Hearing Community of Nevada through advocacy, education and serving the diverse community.

Operating model

Revenue model
Grant-funded. 95% 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

STRONG - 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: 83
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.9%; rating input score 94
  • Program expense ratio: 92.4%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.6%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 34.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 23.8% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 18.8% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 93.9% of revenue deployed · 92.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $83K · 11 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2012 to 2017
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.