Options for Families and Youth

Nonprofit profile at a glance

EIN
341632683
IRS 990 coverage
2010–2018
Forms available
Form 990 2018
Location
Strongsville, OH, USA
Phone
2165342936
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Foster Care

Official website

Reported finances

Revenue
$21,064
Expenses
$115,418
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • STEPHEN YOUNG (PRESIDENT)
  • MICHAEL RUSH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DEBRA RUSH (SECRETARY / TREASURER): $12,658 total reported compensation
  • MICHAEL RUSH (EXECUTIVE DIRECTOR): $9,878 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Options for families and youth was committed to developing and strengthening pathways of change that promote the well-being of children and families. They provided foster care placement, adoption services and other childrens' programs.

What it reported doing in 2018

Management has chosen to dissolve the organization. In the process, they have donated their remaining funds to organizations with similar charitable purposes.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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 total spending goes to programs and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 68
  • Accountability: 73
  • Sustainability: 6
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 43.6%; rating input score 44
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 43.8%; rating input score 44; 42nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 77.8%; rating input score 78; 23rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -447.9%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 19.5%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -27.3% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -21.7% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: -20.1% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 43.6% of spending went to programs
  • Governance: 7 of 9 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $50K in reported program spending
  • Leadership: top reported pay $13K · 3 people listed
  • Consistency: 22 of 24 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 9 filing years from 2010 to 2018
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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: Program expense ratio scored 44/100.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 44/100.
  • High — Sustainability: Operating margin scored 7/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 14/100.