Sophia Center Inc
Nonprofit profile at a glance
- EIN
- 341761656
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Sylvania, OH, USA
- Phone
- 4198824529
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $827,881
- Expenses
- $824,098
- Assets
- $637,019
- Liabilities
- $153,294
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- SR RACHEL NIJAKOWSKI (Executive Director/President)
Highest reported compensation
- SR RACHEL NIJAKOWSKI (Executive Director/President): $81,184 total reported compensation
- MICHAEL KAUCHER (CONTROLLER/TREASURER): $44,800 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Sophia center, inc is a sponsored ministry of the sisters of st. Francis, sylvania, Ohio and is based in franciscan and catholic principles as a member of sylvania franciscan ministries. Sophia center, inc is a witness to the gospel message of quality care for all persons and assists all persons, especially children who struggle with life challenges by providing a holistic approach to well-being through counseling and psychological testing.
What it reported doing in 2024
Sophia center's revenue is derived from providing counseling and psychological testing services to children, families and adults with a focus on caring for the underserved, including uninsured and underinsured individuals. In 2024, the center provided care to approximately 700 clients amounting to approximately 6,300 hours of service. Of the total hours, approximately 1,700 included free or reduced fee care for the underserved. The center is also providing community outreach focused on violence prevention and positive family relationships, facilitating programming called step up and positive solutions for famlies.
Operating model
- Revenue model
- Other-operating. 62% of the money available for current operations came from other operating 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
STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 100
- Accountability: 85
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.7%; rating input score 79
- Program expense ratio: 78.6%; rating input score 79
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 90%; rating input score 90; 23rd percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.5%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 0.77; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0.24; rating input score 28; 28th percentile among comparable filings
- Officer compensation ratio: 15.3%; rating input score 22; 22nd percentile among comparable filings
Growth
- Program expense growth: 6.6% per year; rating input score 100; 50th percentile among comparable filings
- Revenue growth: 6.2% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 13.8% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 78.7% of revenue deployed · 78.6% of spending went to programs
- Governance: 9 of 10 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $647K in reported program spending
- Leadership: top reported pay $81K · 10 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 6 filed related-organization links
- 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 — Sustainability: Operating margin scored 37/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
- High — Sustainability: Officer compensation ratio scored 22/100.
- High — Sustainability: Liabilities to assets ratio scored 28/100.