Divine Steps Inc
Nonprofit profile at a glance
- EIN
- 272025274
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024, Form 990-EZ 2021, Form 990-N 2019
- Location
- Louisville, KY, USA
- Phone
- 5023847115
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Alcohol, Drug Abuse, Treatment Only
Reported finances
- Revenue
- $1,822,120
- Expenses
- $779,220
- Assets
- $1,105,378
- Liabilities
- $50,009
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- LURCRETIA DURIAS (CEO)
Highest reported compensation
- TOYA (CLINCIL DIRECTOR): $68,100 total reported compensation
- LURCRETIA DURIAS (CEO): $49,460 total reported compensation
- CARLOS GARRETT (SUPERVISOR): $44,252 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Sober living to help women
What it reported doing in 2024
Living drug and alcohol free
Operating model
- Revenue model
- Earned-program. 100% 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
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 54
- Transparency & Controls: 82
- Accountability: 9
- Sustainability: 68
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 40.7%; rating input score 41
- Program expense ratio: 95.1%; rating input score 95
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 8th 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: 0%; rating input score 0; 5th 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: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 57.2%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 1.42; rating input score 54; 54th percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 22.2%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: 22.4% per year; rating input score 100; 85th percentile among comparable filings
- Revenue growth: 29.2% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: 35.6% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 40.7% of revenue deployed · 95.1% of spending went to programs
- Governance: 0 of 5 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $779K in reported program spending
- Leadership: top reported pay $68K · 5 people listed
- Consistency: 23 of 24 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 7 of 9 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 54/100.
- High — Sustainability: Officer compensation ratio scored 12/100.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.