Open Door Resource Center

Nonprofit profile at a glance

EIN
270824197
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Upper Sandusky, OH, USA
Phone
4192096736
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Personal Social Services

Reported finances

Revenue
$183,478
Expenses
$173,391
Assets
$260,225
Liabilities
$2,348

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

Leadership & pay

10 people listed

Executive titles in this filing

  • BILL CAINE (PRESIDENT)

Highest reported compensation

  • SCOTT MOORE (EXECUTIVE DI): $49,816 total reported compensation

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

Overview

Mission

To provide aid to the poor and underprivileged

What it reported doing in 2024

Provide assistance for utility payments, rent, food, fuel, medical, prescriptions, school supplies, christmas gifts, auto repairs, clothing and any other necessary items. Client assistance for: auto repair & insurance-10 families assisted clothing-5 families assisted food-12 families assisted food bags-2883 bags provided fuel-1 families assisted gas/propane-10 families assisted medical & prescriptions-1 families assisted other-13 families assisted rent-58 families assisted utilities-59 families assisted

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 86
  • Accountability: 6
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.6%; rating input score 94
  • Program expense ratio: 99%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 26th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.5%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 1.5; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 28.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 11% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 21.2% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 93.6% of revenue deployed · 99% of spending went to programs
  • Governance: 0 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $172K in reported program spending
  • Leadership: top reported pay $50K · 10 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.