Simmons 3 Inc

Nonprofit profile at a glance

EIN
921268501
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Jeanerette, LA, USA
Phone
3375194926
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Alliance/Advocacy

Reported finances

Revenue
$143,995
Expenses
$135,786
Assets
$10,622
Liabilities
$15,054

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Katie Derouen (President)

People named in this filing

  • Katie Derouen (President)
  • Dawn Simmons (Director)
  • Beth Simon (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Simmons 3 is a (pending) 501(c)(3) non-profit organization that was formed after the passing of three amazing children, Lindy, Christopher & Kamryn, whose lives were stolen by an impaired driver. Our organization was formed on December 16, 2022, 364 days after the tragedy. With this organization, we hope to travel to schools, drivers-education courses and anywhere that would teach the devastation of driving impaired.

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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 90
  • Accountability: 24
  • Sustainability: 32
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.5%; rating input score 39
  • Program expense ratio: 41.8%; rating input score 42
  • Fundraising efficiency: $7.66 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 5.7%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 1.42; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 60% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 56.4% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: -40.1% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 39.5% of revenue deployed · 41.8% of spending went to programs
  • Governance: 0 of 7 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $57K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 42/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.