Southwest Mississippi Childrens Advocacy Center Inc

Nonprofit profile at a glance

EIN
640918739
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Mccomb, MS, USA
Phone
6016008283
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy

Reported finances

Revenue
$1,033,295
Expenses
$905,498
Assets
$1,216,706
Liabilities
$69,608

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

Leadership & pay

13 people listed

Executive titles in this filing

  • ARTHUR L EVANS JR (PRESIDENT)

Highest reported compensation

  • KIM WALLEY (PROGRAM DIRECTOR): $80,019 total reported compensation
  • NICOLAS RICERRI (PROGRAM DIRECTOR): $32,516 total reported compensation

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

Overview

Mission

Child abuse prevention provide a safe place for child abuse victims and families to receive a comprehensive array of services, which include interviews, referral services, and on-site

What it reported doing in 2024

Provided safe non-threatening place for child abuse victims and families to receive a variety of treatment services

Operating model

Revenue model
Grant-funded. 76% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 86
  • Accountability: 79
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.8%; rating input score 57
  • Program expense ratio: 64.8%; rating input score 65
  • Fundraising efficiency: $13.11 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.4%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 1.34; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 10.2% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 12.2% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 15.1% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 56.8% of revenue deployed · 64.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $587K in reported program spending
  • Leadership: top reported pay $80K · 13 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2013 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 — Financial Efficiency: Mission deployment rate scored 57/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.