Employee & Family Resources Inc

Nonprofit profile at a glance

EIN
420923932
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Des Moines, IA, USA
Phone
5152446090
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$6,084,825
Expenses
$5,819,829
Assets
$6,370,302
Liabilities
$2,745,539

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

Leadership & pay

19 people listed

Executive titles in this filing

  • MATT AHMANN (PRESIDENT (END 12/2024))
  • CORY BAUER (VP OF GOVERNANCE/PRESIDENT)
  • TAMMY HOYMAN (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • TAMMY HOYMAN (CHIEF EXECUTIVE OFFICER): $202,703 total reported compensation
  • JULIE SPENCER (CHIEF FINANCIAL OFFICER): $164,708 total reported compensation
  • LOUISE CRALL (HUMAN RESOURCES & COMMUNITY): $126,547 total reported compensation

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

Overview

Mission

Employee & family resources, inc. (efr) provides support to individuals and families who are struggling with a multitude of life issues, including emotional, mental health, and substance abuse concerns. Efr reaches those in need through relationships with employers, schools, other community-based organizations, and public corrections systems. Efr provides support via assessment and referral, brief counseling, case management, and training/education.

What it reported doing in 2024

Counseling and workplace services - efr, inc. Provides employee assistance services nationwide - brief counseling for employees and families, and support to businesses including management consultation, training, development, coaching, wellness, and workplace mediation services - as well as student assistance services and outpatient mental health and substance abuse treatment services. 7,865 students and family members were served by the student assistance program through assessment, referral and brief counseling sessions and student groups. 19,613 individuals from more than 400 companies across the nation received support through efr's employee assistance program. 282 individuals received counseling to help address mental health and substance abuse issues.

Operating model

Revenue model
Other-operating. 75% of the money available for current operations came from other operating revenue.
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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 76
  • Accountability: 100
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.5%; rating input score 83
  • Program expense ratio: 84%; rating input score 84
  • Fundraising efficiency: $75.56 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 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: 4.4%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 1.09; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 0% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 82.5% of revenue deployed · 84% of spending went to programs
  • Governance: 12 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $4.9M in reported program spending
  • Leadership: top reported pay $203K · 19 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Sustainability: Operating margin scored 49/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.