Safe Spot Child Advocacy Center of Wilkes

Nonprofit profile at a glance

EIN
853991767
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2021
Location
Wilkesboro, NC, USA
Phone
3368389169
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy

Reported finances

Revenue
$383,765
Expenses
$329,672
Assets
$199,134
Liabilities
$2,354

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

Leadership & pay

9 people listed

Executive titles in this filing

  • CINDY HARTLEY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CINDY HARTLEY (EXECUTIVE DIRECTOR): $62,402 total reported compensation

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

Overview

Mission

To help bring hope, healing, and justice to children in our community affected by sexual abuse or severe physical abuse. Safe Spot provides direct services to help child victims & nonoffending caregivers at no cost and to facilitate a multidisciplinary team structured to coordinate investigations and victim care

What it reported doing in 2024

Offers hope and support for children and families grappling with the harrowing effects of sexual abuse, severe physical abuse, drug endangerment, trafficking, neglect, and exposure to violence. Our core mission is collaboration with investigative partners to heal, and aid in the well-being of every child in our community. After possible abuse is reported, the child is interviewed one-on-one without leading or upsetting the child. The interview is recorded, and used to answer questions, provide support and connect children and families to needed services. Our advocate is the family s point of first contact and will serve as their guide throughout the process. If the case goes to court, our advocate helps prepare the child and family. We provide trauma assessment to find out how abuse may have affected the child, then use an evidence-based treatment to help the child recover.

Operating model

Revenue model
Grant-funded. 89% 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

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

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 90
  • Accountability: 78
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.7%; rating input score 75
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 88.9%; rating input score 89; 24th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 14.1%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 18.9%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 22.6% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 34.8% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 17.1% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 74.7% of revenue deployed · 87% of spending went to programs
  • Governance: 8 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $62K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.