Gentle Care Adoption Services Inc

Nonprofit profile at a glance

EIN
311138911
IRS 990 coverage
2008–2018
Forms available
Form 990 2018
Location
Columbus, OH, USA
Phone
6144690007
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$666,945
Expenses
$758,287
Assets
$222,800
Liabilities
$237,947

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Sarah Callihan (President)

Highest reported compensation

  • Trina Saunders (Executive Direc): $72,547 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Adoption services to prospective parents, including home studies and birthparent support.

What it reported doing in 2018

Adoption services, including counseling and health care services for children in need of being adopted. Family review of all prospective parents.

Operating model

Revenue model
Earned-program. 98% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 15
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.5%; rating input score 99
  • Program expense ratio: 86.5%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -13.7%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 1.07; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: -8.6% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -7.8% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -8.6% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 98.5% of revenue deployed · 86.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $656K in reported program spending
  • Leadership: top reported pay $73K · 8 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2008 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.