Reversed Rescue

Nonprofit profile at a glance

EIN
475317080
IRS 990 coverage
2019–2020
Forms available
Form 990 2020, Form 990-N 2018
Location
Leona Valley, CA, USA
Phone
3236800699
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$350,822
Expenses
$343,384
Assets
$147,202
Liabilities
$41,291

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • BENJAMIN TYE FRIIS (President)
  • NICOLE MATHIAS (Vice President)

Highest reported compensation

  • BENJAMIN TYE FRIIS (President): $9,004 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Rescue, re-home, transport and rehabilitate dogs in los angeles county

What it reported doing in 2020

The orgination rescued, re-homed, transported and rehabilitated hundreds of dogs, cases ranging from ring bait/attack doges, back yard breeding closures, neglect, cancer/severe medical shelter rescues, abandonments and more since it's formation.

Operating model

Revenue model
Donor-supported. 100% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 82
  • Accountability: 69
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.3%; rating input score 95
  • Program expense ratio: 97.4%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 11th 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 72% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 29.1% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 39.7% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 95.3% of revenue deployed · 97.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $334K in reported program spending
  • Leadership: top reported pay $9K · 3 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2019 to 2020
  • 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.

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: 5 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.