Elite Family Systems Inc

Nonprofit profile at a glance

EIN
770523038
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Ceres, CA, USA
Phone
2095312088
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$4,381,426
Expenses
$4,524,286
Assets
$4,058,791
Liabilities
$1,358,707

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Bill W Sneed Sr (President)

Highest reported compensation

  • Bill W Sneed Jr (COO): $266,370 total reported compensation
  • Tammy L Scoffield (Board Member & HR Director): $194,310 total reported compensation
  • John M Sarhadi (Treasurer & CFO & IT): $181,097 total reported compensation

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

Overview

Mission

See Part I, line 1

What it reported doing in 2024

Children are placed with EFS through various county child protective services agencies. The goal is to prepare emotionally fragile children to re-enter healthy family settings. Guiding a child toward a successful future is most likely to occur within an effective family unit where acceptance, love, and discipline exist. EFS' children are empowered by learning skills in appropriate communication and socialization, problem solving, decision-making and effective goal setting. Within EFS' homes, children receive 24-hour supervision from trained personnel in a structured and caring environment. EFS' ratio of staff to clients enables the children to safely learn the appropriate behaviors needed in dealing with their challenge. Staff personnel receive extensive training in interacting with emotionally disturbed children and are trained to coordinate their efforts with credentialed counselors. To provide a more therapeutic and nurturing environment, EFS also provides on-site professional therapy and behavior support services. Extracurricular activities through various organizations are also made available to clients. During the period covered, 6,619 days were provided and 39 clients were served.

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 96% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 79
  • Accountability: 77
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.5%; rating input score 76
  • Program expense ratio: 72.9%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 9th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.3%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.9; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 20.9%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 10.6% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 75.5% of revenue deployed · 72.9% of spending went to programs
  • Governance: 3 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.3M in reported program spending
  • Leadership: top reported pay $266K · 10 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 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 — Sustainability: Operating margin scored 24/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.