Families First Inc

Nonprofit profile at a glance

EIN
383522778
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Southfield, MI, USA
Phone
2482452015
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Home Health Care

Reported finances

Revenue
$276,426
Expenses
$274,549
Assets
$44,644
Liabilities
$10,122

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • SUSAN GABEL (PRESIDENT)

Highest reported compensation

  • JEANNE INGRAM (DIRECTOR): $24,300 total reported compensation
  • SHIRLEY PARDEE (DIRECTOR): $8,120 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Care for mentally impaired individuals

What it reported doing in 2015

Provide quality in-house and on site care for mentally challenged children and adults

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 83
  • Accountability: 12
  • Sustainability: 30
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 88.2%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th 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; 6th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.7%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 11.8%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: -15.2% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -20.6% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -13.9% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 87.6% of revenue deployed · 88.2% of spending went to programs
  • Governance: 0 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $242K in reported program spending
  • Leadership: top reported pay $24K · 5 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • Money network: 2 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.