Prison Outreach of Delaware Inc

Nonprofit profile at a glance

EIN
510110446
IRS 990 coverage
2012–2022
Forms available
Form 990 2022
Location
Newark, DE, USA
Phone
3029985502
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$216,895
Expenses
$237,073
Assets
$197,088
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • BRUCE BOONE (PRESIDENT)
  • GEORGE LONG (VICE PRESIDENT)

Highest reported compensation

  • TIMOTHY HEALD (DIRECTOR): $61,885 total reported compensation
  • STEVEN ANDERSON (DIRECTOR): $42,703 total reported compensation
  • TIMOTHY SANTA BARBARA (DIRECTOR): $34,294 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Ministering to the spiritual needs of Delaware inmates and ex-offenders by providing chaplains for counseling, bible studies, chapel services, crisis intervention and distribution of bibles in cooperation with the state of Delaware department of corrections, local churches and individuals

What it reported doing in 2022

Providing chaplin services at three Delaware correctional facilities: young correctional - weekly services and bible studies vaughn correctional center - bible studies, one on one counseling and emergency interventions webb correctional facility work release - bible studies, one on one counseling.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 92
  • Accountability: 55
  • Sustainability: 32
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.5%; rating input score 79
  • Program expense ratio: 72.7%; rating input score 73
  • Fundraising efficiency: $29.55 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 72.7%; rating input score 73; 19th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • 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: -9.3%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 58.6%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 29th percentile among comparable filings
  • Asset growth: 22.6% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 79.5% of revenue deployed · 72.7% of spending went to programs
  • Governance: 8 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $172K in reported program spending
  • Leadership: top reported pay $62K · 11 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2012 to 2022
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.