Sparkle Living Inc

Nonprofit profile at a glance

EIN
811460788
IRS 990 coverage
2021–2023
Forms available
Form 990 2023, Form 990-PF 2019
Location
Grapevine, TX, USA
Phone
4695851526
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$354,774
Expenses
$367,818
Assets
$673,669
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • CARLA SHELLIS (PRESIDENT)

Highest reported compensation

  • CARLA SHELLIS (PRESIDENT): $9,615 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a christ-centered nurturing family environment to enhance womenemotionally physically and spiritually according to gods design

What it reported doing in 2023

Sparkle living is a safe house which restores and rehabilitates victims rescued from sex trafficking. Our homes offer full-time living trauma informed-care restoration home and life skills job training education medical attention and more. With over 300,000 victims of human trafficking in Texas and under 100 beds available for trauma-informed care there is a giant deficit of resources. Our aim is to provide seven homes over the next seven years providing an estimated 70 beds nationwide.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 69% for direct work, and 31% for grants.

The verdict

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 84
  • Accountability: 63
  • Sustainability: 46
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.3%; rating input score 89
  • Program expense ratio: 86.2%; rating input score 86
  • Fundraising efficiency: $602.33 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 24th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • 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: -3.7%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 1.83; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: -16% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -47.5% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -2% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 89.3% of revenue deployed · 86.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $317K in reported program spending
  • Leadership: top reported pay $10K · 6 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2021 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.