Human Services Foundation Inc

Nonprofit profile at a glance

EIN
581642478
IRS 990 coverage
2011–2015
Forms available
Form 990 2015
Location
Baton Rouge, LA, USA
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitation Services for Offenders

Reported finances

Revenue
$1,035,890
Expenses
$931,161
Assets
$1,115,994
Liabilities
$5,921

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

Leadership & pay

7 people listed

Executive titles in this filing

  • LARRY SUMERFORD (PRESIDENT)
  • ANGELA SUMERFORD (VICE PRESIDENT)

Highest reported compensation

  • LARRY SUMERFORD (PRESIDENT): $86,000 total reported compensation
  • ANGELA SUMERFORD (VICE PRESIDENT): $60,000 total reported compensation
  • LINDA MILLER (AT LARGE): $48,589 total reported compensation

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

Overview

Mission

Providing services for those in need of recovery treatment and resources

What it reported doing in 2015

Residential adult and juvenile rehabilitation facility which provides room and board, transportation, work readiness and job placement services.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
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 a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 100
  • Accountability: 38
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.1%; rating input score 89
  • Program expense ratio: 99.1%; rating input score 99
  • 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: 57.1%; rating input score 57; 10th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.1%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 23.7%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 89.1% of revenue deployed · 99.1% of spending went to programs
  • Governance: 4 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $923K in reported program spending
  • Leadership: top reported pay $86K · 7 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2011 to 2015
  • Contacts: How to reach this organization
  • Money network: 4 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Review — Accountability: Independent voting board scored 57/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.