Macon Resources Inc

Nonprofit profile at a glance

EIN
371224992
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Decatur, IL, USA
Phone
2178751910
Rating
89
Verdict
STRONG
Rating confidence
Standard
Sector
Rehabilitative Medical Services

Official website

Reported finances

Revenue
$15,091,101
Expenses
$15,009,676
Assets
$21,478,724
Liabilities
$1,797,378

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

Leadership & pay

13 people listed

Executive titles in this filing

  • MATT FAIRCHILD (PRESIDENT)
  • RYAN SMITH (VICE PRESIDENT)
  • AMY BLIEFNICK (PRESIDENT & CEO)

Highest reported compensation

  • AMY BLIEFNICK (PRESIDENT & CEO): $179,391 total reported compensation
  • DAN SEARS (COO/CFO): $157,092 total reported compensation
  • Jennifer Yeakley (CPO): $123,738 total reported compensation

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

Overview

Mission

Macon resources, inc. (mri) provides comprehensive habilitative and rehabilitative training programs and support services to individuals (and the family of individuals) who have a developmental disability, mental illness, or other disabling condition. It is the goal of mri to empower the individuals it serves by maximizing their ability to live, work, and attend school in the least restrictive and most normalized, integrated environment possible. Further, mri seeks to enhance each individual's independence and quality of life.

What it reported doing in 2024

Rehabilitation of mentally and/or physically disabled citizens of the state of Illinois through case coordination, client and family support, early intervention, vocational/day training, and residential services. These services train persons and their families to live day to day with developmental disabilities.

Operating model

Revenue model
Other-operating. 89% of the money available for current operations came from other operating 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.5%; rating input score 87
  • Fundraising efficiency: $62.46 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 0.5%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 1.43; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 14th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $13M in reported program spending
  • Leadership: top reported pay $179K · 13 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Moderate — Sustainability: Operating margin scored 35/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.