Leonard Emergency Aid Program

Nonprofit profile at a glance

EIN: 752160910
IRS 990-EZ coverage: 2011–2017
Forms available: Form 990-EZ 2017
Location: Leonard, TX, USA
Phone: 9035872288
Rating: 62
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Public Safety, Disaster Preparedness & Relief N.E.C.

Reported finances

Revenue: $19,951
Expenses: $23,711
Assets: $14,350

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

CATHY COX (VICE PRESIDENT)
CHARLOTTE DICKERSON (PRESIDENT)

People named in this filing

CATHY COX (VICE PRESIDENT)
CHARLOTTE DICKERSON (PRESIDENT)
ANN ROBERTS (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community service / economic assistance

What it reported doing in 2017

Provided economic assistance to citizens in/near leonard tx. Assistance includes food, clothing, rent, utilities, and other basic needs.

Operating model

Revenue model: Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model: Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

Financial Efficiency: 56
Transparency & Controls: 82
Sustainability: 27
Growth: 0

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 59.8%; rating input score 60
Program expense ratio: 50.3%; rating input score 50

Transparency & Controls

Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: -18.8%; rating input score 22; 22nd percentile among comparable filings
Total-asset coverage ratio: 0.61; rating input score 35; 35th percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: -1.8% per year; rating input score 0; 45th percentile among comparable filings
Revenue growth: -13.8% per year; rating input score 0; 22nd percentile among comparable filings
Asset growth: -9.4% per year; rating input score 0; 21st percentile among comparable filings

Details

Where the money goes: 59.8% of revenue deployed · 50.3% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $12K in reported program spending
Leadership: top reported pay $0 · 4 people listed
Consistency: 7 of 7 current checks pass
Schedules: 2 filed schedules
Filing history: 7 filing years from 2011 to 2017
Contacts: How to reach this organization
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.

Review — Financial Efficiency: Program expense ratio scored 50/100.
High — Sustainability: Operating margin scored 22/100.
High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
High — Growth: Asset growth scored 0/100.
Review — Sustainability: Officer compensation ratio scored 56/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.