Judson Center Inc

Nonprofit profile at a glance

EIN
381359084
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Farmington Hills, MI, USA
Phone
2485494339
Rating
81
Verdict
STRONG
Rating confidence
Standard
Sector
Residential Care & Adult Day Programs

Reported finances

Revenue
$29,750,629
Expenses
$25,926,427
Assets
$27,576,427
Liabilities
$9,983,472

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

Leadership & pay

51 people listed

Executive titles in this filing

  • LENORA HARDY-FOSTER (PRESIDENT & CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • STEPHANIE RIOLO (MEDICAL DIRECTOR): $340,896 total reported compensation
  • LENORA HARDY-FOSTER (PRESIDENT & CHIEF EXECUTIVE OFFICER): $292,079 total reported compensation
  • RENEE HARRIS (CHILD & ADULT PSYCHIATRIST): $242,842 total reported compensation

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

Overview

Mission

To provide expert, comprehensive services that strengthen children, adults and families impacted by abuse and neglect, autism, developmental, behavioral and physical health challenges so they can achieve whole health, well-being and maximum potential.

What it reported doing in 2024

Child welfare services: guided by the belief that every child deserves a safe, permanent and loving family where they can grow up to be happy and productive members of their communities, judson provides family preservation, foster care and adoption for children throughout southeastern Michigan. Judson center provides the resources, tools and support necessary to help families stay together. Our counselors and therapists go directly into the homes of at-risk families to provide support if foster care becomes necessary. We work with the biological family to strengthen the family unit and to reduce barriers which are preventing the youth from living at home. In addition, we recruit and train families to provide loving and supportive foster homes to children who are separated from their biological parents. If a child cannot safely return home, we search for alternative permanent placements that will ensure the child grows up in a permanent, safe, and loving environment. We also maintain a website that is an information and referral service for prospective adoptive parents interested in adopting children with "special needs and for adoption workers looking for homes for these children. The objective of the program is to ensure that every child grows up with a safe, permanent loving family, and are free of abuse and neglect. Inherent in this philosophy is the need to make all reasonable efforts to keep families intact. 100 foster children were safely tucked into bed for 28,239 days of care. 576 families whose children were at risk of removal from their home remained safely with their families. 3,451 youth in foster care had their photos and stories listed on the Michigan adoption resource exchange (mare) website, in pursuit of a forever family. 48 children found the love of forever families through our adoption program. 2,500 families were given resources needed to thrive. 2,646 individual received support & training to become foster parents.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 88
  • Accountability: 100
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.6%; rating input score 66
  • Program expense ratio: 74.9%; rating input score 75
  • Fundraising efficiency: $13.58 raised per $1 spent on fundraising; rating input score 47; 47th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.9%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 17th percentile among comparable filings

Details

  • Where the money goes: 65.6% of revenue deployed · 74.9% of spending went to programs
  • Governance: 39 of 39 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $19.4M in reported program spending
  • Leadership: top reported pay $341K · 51 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.6M reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 47/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.