Exceptional Parents Unlimited Inc

Nonprofit profile at a glance

EIN
770263702
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Fresno, CA, USA
Phone
5592292000
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Family Services

Official website

Reported finances

Revenue
$11,669,217
Expenses
$11,554,183
Assets
$8,655,652
Liabilities
$2,125,697

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

Leadership & pay

15 people listed

Executive titles in this filing

  • LOWELL ENS (PRESIDENT/CEO)

Highest reported compensation

  • LOWELL ENS (PRESIDENT/CEO): $192,234 total reported compensation
  • SUZANNE ELLIS (CHIEF FINANCIAL OFFICER): $173,335 total reported compensation
  • KIM MAJORS (DIRECTOR OF HUMAN RESOURCE): $135,744 total reported compensation

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

Overview

Mission

Mission: exceptional parents unlimited, inc. (epu) guides and strengthens children and families with unique needs through early intervention, and supportive services that cultivate hope and resilience.vision: our vision is that families are the safe place for children with unique needs to find love, belonging, guidance, and support.

What it reported doing in 2024

Parenting services-provides home visitation and center based services to families in which children 0-5 years of age are at risk of child abuse and/or neglect. Parenting education and support are provided to the parents with mental health services available if needed. Approximately 1,750 families were served with 10,003 services provided. Additionally, epu staff distributed food provided by the central California food bank to 613 families (2,649 participants) at the willow avenue neighborhood resource center, and participated in 77 outreach events, reaching 5,135 individuals.

Operating model

Revenue model
Grant-funded. 61% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 92
  • Transparency & Controls: 71
  • Accountability: 95
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.2%; rating input score 95
  • Program expense ratio: 96.2%; rating input score 96
  • Fundraising efficiency: $30.11 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 95.2% of revenue deployed · 96.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $11.1M in reported program spending
  • Leadership: top reported pay $192K · 15 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.