Span Inc

Nonprofit profile at a glance

EIN
042594873
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Boston, MA, USA
Phone
6174230750
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Half-Way House for Offenders, Ex-Offenders

Official website

Reported finances

Revenue
$1,980,003
Expenses
$1,972,592
Assets
$232,428
Liabilities
$373,376

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • LYN LEVY (FORMER EXECUTIVE DIRECTOR)
  • KEVIN DAVIS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CAROLYN J ROSEN (FORMER DIRECTOR OF FINANCE): $80,849 total reported compensation
  • LYN LEVY (FORMER EXECUTIVE DIRECTOR): $54,157 total reported compensation
  • APRIL ROBBINS (DIR OF REINTEGRATION SERVICE): $48,369 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to assist people who are or have been in prison to achieve healthy, productive and meaningful lives. We provide professional services tailored to the individual situation that supports empowerment, recovery, and health.

What it reported doing in 2015

Consistent with its mission to provide rehabilitative services to offenders and ex-offenders, span offers the following programs and services: discharge planning, case management, transitional housing, job development, placement and mentoring, HIV housing and case management, substance abuse treatment, prevention and health education and counseling, social and recreational support, and reintegration counseling.

Operating model

Revenue model
Grant-funded. 95% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 93% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 93
  • Accountability: 95
  • Sustainability: 23
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.7%; rating input score 88
  • Program expense ratio: 88%; rating input score 88
  • Fundraising efficiency: $50.72 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

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: 100%; rating input score 100; 74th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.4%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 1.61; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 13.4%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -8.6% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -0.5% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -6.7% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 87.7% of revenue deployed · 88% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $81K · 15 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes grants
  • Filing history: 6 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • Money network: 6 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.