On Point

Nonprofit profile at a glance

EIN
680533402
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Hixson, TN, USA
Phone
4238999188
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Health Program (Includes General Health and Wellness Promotion Services)

Official website

Reported finances

Revenue
$1,298,632
Expenses
$1,262,557
Assets
$1,005,880
Liabilities
$210,590

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

Leadership & pay

9 people listed

Executive titles in this filing

  • AMY PEARSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • AMY PEARSON (EXECUTIVE DIRECTOR): $121,046 total reported compensation

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

Overview

Mission

On point partners with schools and communities to cultivate the strengths in youth and guide them on their path to thrive.

What it reported doing in 2024

On point provides education and support of students, parents and the community about the benefits of making healthy choices, emphasizing the cultivation of developmental assets to promote positive attitudes and behaviors in youth. We do this through the following programs: 1) think on point (5 dosage hours of risk avoidance and healthy choices curricula); 2) life on point (weekly group mentoring program utilizing strengths-based curricula); 3) graduate on point (program targeting youth at risk of not graduating with their cohort; focus on credit recovery and life on point programming); 4) teen advisory board (comprised of 15 high school students), focus on leadership and service); 5) community education (asset and curricula trainings for community partners); 6) community school (offer wrap-around supports for students and families to create opportunities that cultivate students' well-being and academic success).

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
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. Fundraising costs are high for each dollar raised and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.1%; rating input score 85
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: $13.93 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass

Sustainability

  • Operating margin: 2.8%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: -0.4% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 85.1% of revenue deployed · 87% of spending went to programs
  • Governance: 8 of 8 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $121K · 9 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.