Friends of Abilities First

Nonprofit profile at a glance

EIN
275438649
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-N 2011
Location
Springfield, MO, USA
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$37,795
Expenses
$46,457
Assets
$226,117
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JESSY GLAIR (PRESIDENT)

Highest reported compensation

  • MARGARETT ROLLWAGEN (EXECUTIVE DI): $146,294 total reported compensation
  • JAN KRAFT (EXECUTIVE DI): $98,925 total reported compensation

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

Overview

Mission

Going above and beyond to turn abilities into opportunities where opportunities are limited

What it reported doing in 2024

Friends of abilities first, inc. Provided support and scholarship funds totaling 11,796 to abilities first for the art inspired academy program. The art inspired academy at abilities first enables participants of all ages to express themselves through inclusive artistic experiences while working on goals to improve communication, motor skills, social skills, self-control, and confidence. Art inspired academy classes are conducted in various places throughout the community and encompass a wide range of arts including painting, drawing, pottery, photography, acting, musical theatre, and music therapy.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 84% of its reported program spending out as grants.

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 total spending goes to programs and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 41
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.4%; rating input score 65
  • Program expense ratio: 49.4%; rating input score 49
  • Fundraising efficiency: $35.15 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

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; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -22.9%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 4.87; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 96.9%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -24.6% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -15.4% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: 14.3% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 65.4% of revenue deployed · 49.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $23K in reported program spending
  • Leadership: top reported pay $146K · 11 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.