Human Resources Development Associates Inc

Nonprofit profile at a glance

EIN
850374114
IRS 990 coverage
2009–2022
Forms available
Form 990 2022
Location
Taos, NM, USA
Phone
5757580670
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$860,607
Expenses
$903,402
Assets
$571,045
Liabilities
$526,615

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • TANA GASPAREK (Vice President)
  • JOE ORTIZ (President)

People named in this filing

  • RUTH KRASOVEC (MEMBER)
  • TANA GASPAREK (Vice President)
  • JOE ORTIZ (President)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Human Resource Development Associates, Inc. Provides Community Corrections Services to Five Counties in the Northeast Quadrant of New Mexico.

What it reported doing in 2022

Providing community custody services in the counties of Taos, Rio Arriba, and Colfax. Providing both substance abuse and mental health screening and assessments to the Courts for both misdemeanor and felony offenders in the above mentioned counties. Providing community corrections supervision services for the courts in the counties throughout the northeast quadrant of the state. These services were provided for approximately 250 adult and juvenile offenders. Provided Juvenile Community Corrections services to approximately 10 adjudicated youth offenders referred by the District Courts.HRDA, Inc. provides Adult Community Corrections and transitional reporting and assessment services to approximately 400 offenders in the counties of Taos, Rio Arriba, and Colfax counties which included; 1) Substances Abuse and Mental Health assessment services, 2) Individual and group substance abuse and mental health treatment services for approximately 400 clients, 3) Conducted more than 30,000 drug tests for corrections and CYFD clients and reported results to the referring body and 4) Provided social skills and behavioral modification training to the long term clients (over 90 days) for of the 400 clients participating in treatment services. HRDA, Inc. had a completion rate for the clients referred to this type of programming of 75% for this reporting year.

Operating model

Revenue model
Earned-program. 90% 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

STRONG - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 83
  • Accountability: 88
  • Sustainability: 30
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.9%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 15th 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: 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: -5%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.92; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: -3.7% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -2.6% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $903K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2009 to 2022
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.