Rachel & Friends Inc

Nonprofit profile at a glance

EIN
833513919
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2021
Location
Dayton, OH, USA
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Reported finances

Revenue
$793,957
Expenses
$735,636
Assets
$205,042
Liabilities
$17,029

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • JOHN GORIS (PRESIDENT)

Highest reported compensation

  • JOHN GORIS (PRESIDENT): $68,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Programs for the disabled/downs syndrome people

What it reported doing in 2025

Programs for the disabled/down syndrome people

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 - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 100
  • Accountability: 79
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.7%; rating input score 93
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.3%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 30.3% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 38.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 32.9% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 92.7% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $736K in reported program spending
  • Leadership: top reported pay $69K · 1 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2019 to 2025
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.