Positively Living

Nonprofit profile at a glance

EIN
621698383
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Knoxville, TN, USA
Phone
8655251540
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$21,159,169
Expenses
$19,708,164
Assets
$6,134,517
Liabilities
$2,319,720

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

Leadership & pay

12 people listed

Highest reported compensation

  • STEVE JENKINS (EXECUTIVE DI): $191,576 total reported compensation

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

Overview

Mission

Positively living serves vulnerable groups stuggling to survive the challenges created by HIV/AIDS, homelessness, mental illness, addiction and disabilities. Our mission is to improve the lives of the people we serve through advocacy, counseling, socialization, housing, case management and support.

What it reported doing in 2024

Advocacy, counseling, socialization, housing, case management and support for persons with HIV/AIDS, the homeless, and those suffering from mental illness, addiction and disabilities.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 73% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 71
  • Accountability: 70
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88%; rating input score 88
  • Program expense ratio: 94.4%; rating input score 94
  • Fundraising efficiency: $15.71 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 24th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.9%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 1%; rating input score 86; 86th percentile among comparable filings

Growth

  • Program expense growth: 25.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 24.8% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 15.6% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 88% of revenue deployed · 94.4% of spending went to programs
  • Governance: 11 of 12 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $18.6M in reported program spending
  • Leadership: top reported pay $192K · 12 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.