Maryland Association of Resources for Families & Youth Inc

Nonprofit profile at a glance

EIN
521239528
IRS 990 coverage
2013–2013
Forms available
Form 990 2013
Location
Columbia, MD, USA
Phone
4103123161
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy

Official website

Reported finances

Revenue
$390,534
Expenses
$372,968
Assets
$91,748
Liabilities
$60,335

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • DERRICK BOONE (VICE PRESIDENT)
  • SHERYL BRISSETT-CHAPMAN (PRESIDENT)
  • TOM GRAHAM (PRESIDENT)
  • SHELLY TINNEY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SHELLY TINNEY (EXECUTIVE DIRECTOR): $96,156 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Marfy mission: marfy will empower its members to provide the highest quality outcomes through advocacy, accountability, peer consultation, technical assistance, training, information and alliances.

What it reported doing in 2013

Services include conferences, workshops, publications, tracking and responding to legislation, volunteer recruitment, referral services, public education and advocacy in conjunction with other organizations.

Operating model

Revenue model
Earned-program. 100% 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 the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 82
  • Accountability: 95
  • Sustainability: 33
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.4%; rating input score 79
  • Program expense ratio: 83.1%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.5%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 25.8%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 79.4% of revenue deployed · 83.1% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $310K in reported program spending
  • Leadership: top reported pay $96K · 14 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • 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.

  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.