Impact Living Services

Nonprofit profile at a glance

EIN
454769701
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Forest, VA, USA
Phone
4345331088
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$16,217,085
Expenses
$12,661,959
Assets
$10,275,219
Liabilities
$2,656,735

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

Leadership & pay

4 people listed

Executive titles in this filing

  • PAUL TESI (PRESIDENT)

People named in this filing

  • PAUL TESI (PRESIDENT)
  • MARY LEE (DIRECTOR)
  • KEVIN CLORAN (DIRECTOR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Impact living services (ils) provides unique and varied services to the Virginia community. Ils is a licensed child placing agency providing transitional living services focused on assisting youth in foster care by promoting interdependence.

What it reported doing in 2024

Impact living services (ils) is a non-profit agency providing unique and varied services to the central Virginia community. Ils is a licensed child placing agency providing transitional living services focused on assisting youth in foster care by promoting interdependence so that each youth may reach their individual potential socially, academically, vocationally and relationally. It also provides family services and counseling to prevent children from entering the foster care system.

Operating model

Revenue model
Earned-program. 87% 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

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 82
  • Accountability: 56
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.7%; rating input score 73
  • Program expense ratio: 93.2%; rating input score 93
  • Fundraising efficiency: $19.9 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 4th 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: 75%; rating input score 75; 14th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.9%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings

Growth

  • Program expense growth: 29.9% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 30.3% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 35.4% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 72.7% of revenue deployed · 93.2% of spending went to programs
  • Governance: 3 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $11.8M in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.