Lincoln County Juvenile Justice Board

Nonprofit profile at a glance

EIN
300678025
IRS 990-EZ coverage
2013–2018
Forms available
Form 990-EZ 2018
Location
Ruidoso, NM, USA
Phone
5759735951
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Delinquency Prevention

Reported finances

Revenue
$63,967
Expenses
$68,914
Assets
$8,789
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Daniel Bryant (President)

People named in this filing

  • Daniel Bryant (President)
  • Karen Parsons Resigns 12018 (Board Mbr)
  • Sergio Castro (Board Mbr)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide cost-effective "best practice" non-detention treatment for juvenile offenders.

What it reported doing in 2018

"Restorative Justice" program: restoring losses, holding offenders accountable to their victim & building peace within the community. 10 Juveniles assisted.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up. A relatively small share of total spending goes to programs and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 100
  • Sustainability: 28
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.2%; rating input score 60
  • Program expense ratio: 55.9%; rating input score 56

Transparency & Controls

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

Sustainability

  • Operating margin: -7.7%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 43.1%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -11.5% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: -9.6% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -5.3% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: 60.2% of revenue deployed · 55.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 6 filed program accomplishments · $39K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2013 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.

  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.