Encouraging Kids Family Resource Center Inc
Nonprofit profile at a glance
- EIN
- 472798430
- IRS 990 coverage
- 2021–2023
- Forms available
- Form 990 2023, Form 990-N 2017
- Location
- Woodbury, NJ, USA
- Phone
- 6098481400
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Family Services
Reported finances
- Revenue
- $3,155,805
- Expenses
- $2,945,264
- Assets
- $643,468
- Liabilities
- $637,646
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Elizabeth M Porcelli (Executive Director)
Highest reported compensation
- Andrew Porcelli (CFO): $119,865 total reported compensation
- Emily Porcelli (COO): $119,861 total reported compensation
- Elizabeth M Porcelli (Executive Director): $119,411 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We provide recreation and respite for families whose children have intellectual developmental challenges. We also provide training for educators social service agencies and the community on a variety of topics.
What it reported doing in 2023
We provide an after-school respite program for families in multiple locations throughout NJ.
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating 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
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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 75
- Accountability: 28
- Sustainability: 32
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.3%; rating input score 93
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 83.3%; rating input score 83; 1st 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: Limited
- Governance controls: 6 of 9 controls in place; rating input score 67
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6.7%; rating input score 56; 56th percentile among comparable filings
- Total-asset coverage ratio: 0.22; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 0.99; rating input score 6; 6th percentile among comparable filings
- Officer compensation ratio: 12.2%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: 34% per year; rating input score 100; 93rd percentile among comparable filings
- Revenue growth: 22.6% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 42.5% per year; rating input score 100; 96th percentile among comparable filings
Details
- Where the money goes: 93.3% of revenue deployed · 100% of spending went to programs
- Governance: 6 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $2.9M in reported program spending
- Leadership: top reported pay $120K · 3 people listed
- Consistency: 41 of 43 current checks pass · 2 findings to review
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2021 to 2023
- 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.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- Review — Sustainability: Operating margin scored 56/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 6/100.
- High — Sustainability: Officer compensation ratio scored 23/100.