Home Furnishing Representatives Guild of Southern California

Nonprofit profile at a glance

EIN
951524348
IRS 990 coverage
2013–2015
Forms available
Form 990 2015
Location
Whittier, CA, USA
Phone
5623671811
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Reported finances

Revenue
$18,244
Expenses
$17,294
Assets
$56,398
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • SANDY LIEBOLD DANT (PRESIDENT)
  • MARK CISNEROS (2ND VICE PRESIDENT/DIRECTO)
  • JULIE CAMPBELL (3RD VICE PRESIDENT/DIRECTOR)
  • MICHAEL L BURTON (1ST VICE PRESIDENT/DIRECTO)

Highest reported compensation

  • JONI SABUS (ADMINISTRATOR/SECRETARY/TR): $4,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The guild promotes ethical standards; assists wholesale & retail salesmen and the home furnishings industry; and participates in civic life through events and contributions.

What it reported doing in 2015

The monthly breakfast meetings and other member events are held for members to promote the cooperation and education of retailers, wholesalers and manufacturers in the furnishings industry.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 29
  • Transparency & Controls: 93
  • Accountability: 74
  • Sustainability: 53
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.5%; rating input score 32
  • Program expense ratio: 33.2%; rating input score 33
  • 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: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Fail

Sustainability

  • Operating margin: 5.2%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 3.26; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 27.8%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 35.8% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 13.9% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 45th percentile among comparable filings

Details

  • Where the money goes: 31.5% of revenue deployed · 33.2% of spending went to programs
  • Governance: 15 of 15 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $6K in reported program spending
  • Leadership: top reported pay $5K · 15 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 3 filing years from 2013 to 2015
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.