Lighthouse Counseling Center Inc

Nonprofit profile at a glance

EIN
237126914
IRS 990 coverage
2011–2015
Forms available
Form 990 2015
Location
Montgomery, AL, USA
Phone
3342865980
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Counseling, Support Groups

Official website

Reported finances

Revenue
$2,334,303
Expenses
$2,453,050
Assets
$1,042,576
Liabilities
$343,115

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

Leadership & pay

14 people listed

Executive titles in this filing

  • REV JONATHAN YARBORO (PRESIDENT)
  • ROBIN WHITE (PRESIDENT-EL)

Highest reported compensation

  • TINA BUSH (DIRECTOR OF): $72,556 total reported compensation

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

Overview

Mission

To provide counseling and other social services to the needy residents of montgomery, Alabama and the surrounding areas. To serve the special needs of people coping with today's complex society. The center provides problem crisis counseling; drug education, prevention, and rehabilitation services; and assists in obtaining shelter for the less fortunate.

What it reported doing in 2015

Housing and urban development program - operate permanent housing for homeless persons. These programs provide speciality treatment and placement for homeless persons with a substance abuse or mental illness diangnosis who are pregnant and/or have dependent children; and for homeless persons with a co-occurring disorder.

Operating model

Revenue model
Grant-funded. 80% 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

STRONG - 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: 80
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 27
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.3%; rating input score 92
  • Program expense ratio: 87.9%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.1%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 92.3% of revenue deployed · 87.9% of spending went to programs
  • Governance: 12 of 12 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $2.2M in reported program spending
  • Leadership: top reported pay $73K · 14 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2011 to 2015
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.