FrontLine Service

Nonprofit profile at a glance

EIN
341607734
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Cleveland, OH, US
Phone
216.623.6555
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Homeless Centers

Official website

Reported finances

Revenue
$30,012,407
Expenses
$29,200,031
Assets
$11,072,587
Liabilities
$3,993,146

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

Leadership & pay

25 people listed

Executive titles in this filing

  • SUSAN NETH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JEAN MORAN HADDEN (CRSIS INTERVENTION SPECIALIST): $176,765 total reported compensation
  • SUSAN NETH (EXECUTIVE DIRECTOR): $173,045 total reported compensation
  • KELLY JONES (CFO): $135,327 total reported compensation

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

Overview

Mission

FrontLine Service is a private, non-profit organization that reaches out to adults and children in Northeast Ohio to end homelessness, prevent suicide, resolve behavioral health crises and overcome trauma.

What it reported doing in 2024

Homeless services include operations for cuyahoga county's coordinated entry system, the entry point for all homeless services in cuyahoga county; case management, supported employment and other supportive services for adults living in permanent supportive housing; street outreach; and case management, housing planning, and other services at gateway men's shelter, north point temporary housing, and for individuals returning to the community after incarceration. During fiscal year 2025, this program served 5,461 individuals.

Operating model

Revenue model
Grant-funded. 90% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 87
  • Program expense ratio: 88.9%; rating input score 89
  • Fundraising efficiency: $67.75 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • 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: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.7%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 16th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 86.5% of revenue deployed · 88.9% of spending went to programs
  • Governance: 16 of 16 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $26M in reported program spending
  • Leadership: top reported pay $177K · 25 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.3M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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.

  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.