Foundation for Behavioral Resources

Nonprofit profile at a glance

EIN
237180477
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Augusta, MI, USA
Phone
2697315775
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$8,070,334
Expenses
$6,481,785
Assets
$16,507,790
Liabilities
$-57,210

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Grace Hutchinson (Vice President)
  • David Keenan (President)

Highest reported compensation

  • Ronald Hutchinson (Treasurer): $39,700 total reported compensation
  • Tullio Proni (Secretary): $39,466 total reported compensation
  • Chad Hartman (Member): $3,067 total reported compensation

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

Overview

Mission

The development, endowment, and administration of community service programs of education, training, guidance, and consultation assists toward the goal of improved behavioral proficiency and enhanced capacity for survival for individuals, families, and groups.

What it reported doing in 2024

Child Care Food Service Provides food service to all children at the Child Development Centers at a minimal cost. Provides food service to contracted daycare centers in the Kalamazoo/Battle Creek area.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 99% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 93
  • Accountability: 49
  • Sustainability: 65
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.6%; rating input score 64
  • Program expense ratio: 77.6%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 44.4%; rating input score 44; 7th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.7%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 2.55; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 1.3%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: -6.1% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -3.5% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 63.6% of revenue deployed · 77.6% of spending went to programs
  • Governance: 4 of 9 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $5M in reported program spending
  • Leadership: top reported pay $40K · 9 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • Moderate — Accountability: Independent voting board scored 44/100.
  • Review — Accountability: Governance controls: 3 of 8 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.