Grace Youth and Family Foundation

Nonprofit profile at a glance

EIN
251775374
IRS 990 coverage
2020–2021
Forms available
Form 990 2021
Location
Butler, PA, USA
Phone
7245043458
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$245,069
Expenses
$130,946
Assets
$1,033,655
Liabilities
$323,740

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • William M Halle (Founder and CEO)

People named in this filing

  • William M Halle (Founder and CEO)
  • Stephanie Horstman (Vice Chairman)
  • Glenn Wells (Treasurer)

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

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A non-denominational Christian outreach that meets the physical emotional and spiritual needs of youth and their families through their participation in educational artistic and recreational activities.

What it reported doing in 2021

Youth education and development

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.3%; rating input score 52
  • Program expense ratio: 97.9%; rating input score 98
  • 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: 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 46.6%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 7.89; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 63.2% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 52.3% of revenue deployed · 97.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2020 to 2021
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 52/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.