Ravens Outreach Center Inc

Nonprofit profile at a glance

EIN
050601889
IRS 990 coverage
2014–2021
Forms available
Form 990 2021
Location
Baton Rouge, LA, USA
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Personal Social Services

Official website

Reported finances

Revenue
$140,262
Expenses
$298,389
Assets
$889,890
Liabilities
$850,429

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • MICHELLE SCOTT (CEO)
  • DOROTHY WHITNER (VICE PRESIDENT)
  • ANDREW WHITNER (PRESIDENT)

Highest reported compensation

  • MICHELLE SCOTT (CEO): $54,489 total reported compensation
  • DOROTHY WHITNER (VICE PRESIDENT): $33,961 total reported compensation
  • ANDREW WHITNER (PRESIDENT): $24,799 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide shelter to homeless veterans

What it reported doing in 2021

The organization provided 0 bed days of care to homeless and disabled veterans

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. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 55
  • Sustainability: 21
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • 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: 40%; rating input score 40; 15th 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: -112.7%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 2.98; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.96; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 38%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -4.7% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: -13.5% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -2.4% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $298K in reported program spending
  • Leadership: top reported pay $54K · 8 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 8 filing years from 2014 to 2021
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Moderate — Accountability: Independent voting board scored 40/100.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.