Orange County Mentors for Youth Inc

Nonprofit profile at a glance

EIN
330963938
IRS 990 coverage
2011–2016
Forms available
Form 990 2016
Location
Anaheim, CA, USA
Phone
7148138380
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Official website

Reported finances

Revenue
$1,350,294
Expenses
$1,349,337
Assets
$168,839
Liabilities
$27,180

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • PHIL CLARKE (President)
  • SEAN McCUNE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SEAN McCUNE (EXECUTIVE DIRECTOR): $90,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Organization cares for abused children, and was founded by police officers. Its mission is to inspire and enable abused children to reach their full potential and become confident, responsible, productive and healthy adults.

What it reported doing in 2016

Orange County Mentors for Youth, Inc., (the "Organization") is a nonprofit corporation organized on March 16, 2001 under the laws of the State of California. The Organization cares for abused children, and was founded by police officers. The purpose of the Organization is to inspire and enable abused children to reach their full potential and become confident, responsible, productive and healthy adults. The Organization focuses upon a structured environment encompassing a balance of responsibility and support. With strong professional counseling plus academic, vocational and creative components, the Organization seeks to address issues the youth need to deal with and then allow them to progress positively toward adulthood. The Organization's program provides care and shelter for children ages 13 through 17. The Organization receives revenue primarily from The California Department of Social Services. The Organization served approximately 18 children every month.

Operating model

Revenue model
Grant-funded. 100% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 100
  • Accountability: 90
  • Sustainability: 30
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82%; rating input score 82
  • Program expense ratio: 82.1%; rating input score 82
  • 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: 6 of 8 controls in place; rating input score 75
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.1%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 6.7%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: -8% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: -12.8% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 82% of revenue deployed · 82.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $90K · 4 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2011 to 2016
  • 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 — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.
  • 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.