HAY Center Foundation

Nonprofit profile at a glance

EIN
475122077
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Houston, TX, USA
Phone
8329277000
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$488,083
Expenses
$335,857
Assets
$3,891,020
Liabilities
$12,508

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

Leadership & pay

21 people listed

Executive titles in this filing

  • Katy Vittoria (Executive Director (from 10/24))

Highest reported compensation

  • Mary Green (Exec Dir. (thru 10/24); Director): $58,236 total reported compensation
  • Katy Vittoria (Executive Director (from 10/24)): $40,319 total reported compensation

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

Overview

Mission

Empowering current and former foster youth to be successful, productive adults through training, mentorship, and support in housing, education, employment, and personal achievement.

What it reported doing in 2024

Youth Engagement and Enhanced Life Skills Workshops are centered around youth voice and provides youth the opportunity to interact with the HAY Center team outside of case management services as well as interacting with volunteers while learning much needed life skills. Enhanced life skills topics include financial literacy, job readiness, parenting, meal preparation, housing and other areas identified by our youth. Annual events include the following: o Thanksgiving Grab and Go: Youth stop by The HAY Center to pick up a holiday food bag, gift card and pie that can be used for their own holiday meals. Youth enjoy lunch, snacks, and pie as they wait for their food bags to be made per their requests. This is a great time for them to visit with The HAY Center team. o Holiday Event, held in December, is an opportunity for youth and their family of choice to celebrate the holidays at this fun-filled event. It provides youth the opportunity to connect with community members outside of the foster care system. The HAY Center and team step in to ensure that our youth enjoy this special time of the year. o Prom Readiness Event helps high school students in foster care prepare for their prom by providing an inventory of formal wear and accessories that the youth can select from free of charge. Matched with volunteer personal shoppers, youth are mentored through their shopping experience while learning life skills needed when attending a special event. o Graduation Event celebrates our youth's academic success. Youth are celebrated and provided gifts of household and education necessities to promote independent living success and prepare them for their next set of goals. o College Preparation Events - A series of activities and events to assist youth with college participation. During the summer, college information sessions and college tours along with information and training is provided to prepare youth for a successful transition to college or university.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 53% for direct work, and 47% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 68
  • Accountability: 95
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.4%; rating input score 55
  • Program expense ratio: 76.4%; rating input score 76
  • Fundraising efficiency: $40.44 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 27th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96%; rating input score 96; 56th 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; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 31.2%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 11.59; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 29.3%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 19.4% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 16.1% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 55.4% of revenue deployed · 76.4% of spending went to programs
  • Governance: 19 of 19 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $257K in reported program spending
  • Leadership: top reported pay $58K · 21 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $120K reported
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.