Friends of Lincoln Behavioral Services

Nonprofit profile at a glance

EIN
383095496
IRS 990-EZ coverage
2020–2024
Forms available
Form 990-EZ 2024
Location
Redford, MI, USA
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Mental Health Center

Reported finances

Revenue
$34,698
Expenses
$20,118
Assets
$360,761
Liabilities
$165,429

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Janet Pipkens (President Board of Directors)
  • Sheri Crifasi (Vice President Board of Directors)

People named in this filing

  • Janet Pipkens (President Board of Directors)
  • Sheri Crifasi (Vice President Board of Directors)
  • Denise McKay (Secretary Board of Directors)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide support to Lincoln Behavioral Services by the purchase of 2 residential facilities for Lincolns clients.

What it reported doing in 2024

With continued support of Lincoln Behavioral Services updates continued to both of our homes. Our residents were able to maintain stable part-time employment throughout the year working in the Janitorial business they have formed. Lincoln Behavioral Services staff offer employment support and daily living support.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.5%; rating input score 98
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 42%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 17.93; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.46; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 14.8% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 98.5% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $34K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • 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 — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.