Lowell Transitional Living Center Inc

Nonprofit profile at a glance

EIN
042933012
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Framingham, MA, USA
Phone
9784589888
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Homeless Shelters

Official website

Reported finances

Revenue
$755,248
Expenses
$574,090
Assets
$4,058,732
Liabilities
$2,066,738

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

Leadership & pay

11 people listed

Executive titles in this filing

  • LAWRENCE SCULT (PRESIDENT/DIRECTOR)
  • FAITH TOLSON (VICE PRESIDENT/DIRECTOR)
  • SUSAN GENTILI (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SUSAN GENTILI (EXECUTIVE DIRECTOR): $329,373 total reported compensation
  • MICHAEL HUTNAK (CHIEF FINANCIAL OFFICER): $229,706 total reported compensation
  • TANIA DIDUCA (CLERK): $163,690 total reported compensation

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

Overview

Mission

The lowell transitional living center provides the most vulnerable adults in the community with food, shelter, stability adn dignity. We provide programs and services that meet immediate needs for emergency shelter adn food, along with case management and (see schedule o) other help that enable those we serve to make the transition from a shelter bed to a permanent place to call home.

What it reported doing in 2024

Shelter and case management services - the center's building houses the 90-bed shelter and twelve (12) units of permanent housing, the grand opening was in january 2006. This facility allows the center to offer its clients a true continuum of care from the outreach component at the street level, through the emergency shelter and all of its supportive services to the housing units, all under one roof with the benefit of case management and referrals to the appropriate services necessary to address the clients' individual needs.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
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 - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 60
  • Accountability: 91
  • Sustainability: 71
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.8%; rating input score 71
  • Program expense ratio: 93.3%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 24%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 7.07; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.51; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 7.7%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: -5.6% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 70.8% of revenue deployed · 93.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $535K in reported program spending
  • Leadership: top reported pay $329K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.