Lassen Senior Services Inc

Nonprofit profile at a glance

EIN
942833250
IRS 990 coverage
2014–2018
Forms available
Form 990 2018
Location
Susanville, CA, USA
Phone
5302572113
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Centers

Official website

Reported finances

Revenue
$398,172
Expenses
$420,290
Assets
$145,593
Liabilities
$38,358

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • HENRY HART (President)
  • GARY BRIDGES (Vice President)

Highest reported compensation

  • PENNY ARTZ (Executive Dir.): $51,959 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide needed programs & services which will enhance the health and well being of the senior citizens in the community.

What it reported doing in 2018

Title iii c-2 funds are used to pay for the expenses of providing eligible senior citizens with meals directly to their home. Meals are delivered each weekday, frozen meals for weekends are delivered as requested. Donated services and donated use of facilities amount to $25,106.

Operating model

Revenue model
Grant-funded. 73% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 25
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.1%; rating input score 94
  • Program expense ratio: 89.2%; rating input score 89
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: -5.6%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: -2.5% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: 0% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 94.1% of revenue deployed · 89.2% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $375K in reported program spending
  • Leadership: top reported pay $52K · 13 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2014 to 2018
  • 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.

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 — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.