Smooth Transitions Inc
Nonprofit profile at a glance
- EIN
- 264736425
- IRS 990 coverage
- 2010–2015
- Forms available
- Form 990 2015
- Location
- Riverside, CA, USA
- Phone
- 9512639392
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Half-Way House for Offenders, Ex-Offenders
Reported finances
- Revenue
- $600,507
- Expenses
- $558,688
- Assets
- $77,425
- Liabilities
- $53,911
Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- Elsa Fitzgerald (Vice President)
Highest reported compensation
- Robin Goins-Cornell (Founder/BM): $60,305 total reported compensation
- Elsa Fitzgerald (Vice President): $46,078 total reported compensation
- Chelsea Goins (Program Dir): $13,417 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To serve and empower underprivileged at risk populations through life skills development, educational training, vocational training and mentorship to prevent them from re-entering the foster and judicial system, repeating at risk, poverty and homelessness cycles.
What it reported doing in 2015
Culinary - graduated two classes of at-risk students, many from local tribes and the Department of Rehabilitation. These students all passed the culinary program, and all went on to be employed at the end of the program. In addition, the program served 75 senior citizens a day preparing fresh cooked meals on site through the culinary program. Students not only were able to obtain culinary experience, but the program served the community.
Operating model
- Revenue model
- Earned-program. 76% of the money available for current operations came from fees and other program revenue.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
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: 87
- Transparency & Controls: 86
- Accountability: 68
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.8%; rating input score 86
- Program expense ratio: 92.2%; rating input score 92
- Fundraising efficiency: $47.05 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 11th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 76.9%; rating input score 77; 15th percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- 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%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 0.14; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 0.7; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 21.4%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: 45.5% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: 35.8% per year; rating input score 100; 94th percentile among comparable filings
- Asset growth: 48.9% per year; rating input score 100; 96th percentile among comparable filings
Details
- Where the money goes: 85.8% of revenue deployed · 92.2% of spending went to programs
- Governance: 10 of 13 board members independent · 5 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $515K in reported program spending
- Leadership: top reported pay $60K · 13 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 6 filing years from 2010 to 2015
- Contacts: How to reach this organization
- Money network: 3 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.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 11/100.
- High — Sustainability: Liabilities to assets ratio scored 14/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.