Olive Branch Counseling Center Inc

Nonprofit profile at a glance

EIN
330617418
IRS 990 coverage
2013–2017
Forms available
Form 990 2017
Location
Rancho Cucamonga, CA, USA
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Counseling, Support Groups

Reported finances

Revenue
$715,349
Expenses
$679,507
Assets
$132,017
Liabilities
$701

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Jeff Walker (President & CEO)

Highest reported compensation

  • Dr Joe M Mladinov (Treasurer): $10,920 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide special needs counseling and teaching services to clients on a service fee basis that is adjusted on a sliding scale to meet those clients needs.

What it reported doing in 2017

Client hours and fees are adjusted on a sliding scale. Free workshops were conducted in offices, schools, churches, and civic locations for parenting, learning disabilities and anger. Olive Branch also provides a referral service to it's clients for special needs.

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 - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.2%; rating input score 65
  • Program expense ratio: 68.7%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 29.3% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 65.2% of revenue deployed · 68.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $467K in reported program spending
  • Leadership: top reported pay $11K · 3 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2013 to 2017
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.