Positive Option Family Services Inc
Nonprofit profile at a glance
- EIN
- 680166201
- IRS 990 coverage
- 2015–2017
- Forms available
- Form 990 2017
- Location
- Citrus Heights, CA, USA
- Phone
- 9169732838
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Group Homes
Reported finances
- Revenue
- $384,033
- Expenses
- $301,934
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Joseph Kovill (CEO)
- James Pape (President)
Highest reported compensation
- Joseph Kovill (CEO): $23,696 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Treatment and residental care for emotionally disturbed physically and/or sexually abused and neglected childrent
What it reported doing in 2017
Supervised visitation and clinical therapy and treatment for children
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. The required major-donor schedule is missing or incomplete and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 75
- Accountability: 72
- Sustainability: 42
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.2%; rating input score 70
- Program expense ratio: 89.2%; rating input score 89
- Fundraising efficiency: Limited
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: No; rating input score 0
- Related-party transparency: Limited
Accountability
- Independent voting board: 60%; rating input score 60; 15th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- 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: 21.4%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 7.8%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: -52.8% per year; rating input score 0; 2nd percentile among comparable filings
- Revenue growth: -49.7% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: -72.2% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 70.2% of revenue deployed · 89.2% of spending went to programs
- Governance: 3 of 5 board members independent · 7 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $269K in reported program spending
- Leadership: top reported pay $24K · 5 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 3 filing years from 2015 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 — Transparency & Controls: Major donor itemization scored 0/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 35/100.
- High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.