Society for Handicapped Citizens Inc - Warren County

Nonprofit profile at a glance

EIN
310835094
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Carlisle, OH, USA
Phone
9377464201
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Reported finances

Revenue
$1,968,804
Expenses
$1,777,792
Assets
$2,276,017
Liabilities
$206,460

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

Leadership & pay

6 people listed

Executive titles in this filing

  • HAROLD MCMULLEN (PRESIDENT)
  • TAMMY TAULBEE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TAMMY TAULBEE (EXECUTIVE DIRECTOR): $86,289 total reported compensation
  • ANGELA GAMBRELL (BOARD MEMBER): $29,650 total reported compensation

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

Overview

Mission

Mission is to provide full service care for individuals whom are developmentally disabled in an icf/mr facility.

What it reported doing in 2025

Provided full service care for 12 developmentally disabled individuals in an icf/mr facility. In addition, provided educational and workshop experience for other disabled individuals from the community at large.

Operating model

Revenue model
Earned-program. 91% 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.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 90
  • Accountability: 10
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.6%; rating input score 77
  • Program expense ratio: 85.1%; rating input score 85
  • 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: 0%; rating input score 0; 6th 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.7%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 76.6% of revenue deployed · 85.1% of spending went to programs
  • Governance: 0 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $86K · 6 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.