Special Angels Investments Inc
Nonprofit profile at a glance
- EIN
- 861511965
- IRS 990 coverage
- 2022–2023
- Forms available
- Form 990 2023, Form 990-N 2021
- Location
- Oldsmar, FL, USA
- Phone
- 8138911300
- Rating
- 52
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Historical Societies, Related Historical Activities
Reported finances
- Revenue
- $442,816
- Expenses
- $460,678
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
7 people listed
Highest reported compensation
- LISA ARMSTRONG (DIRECTOR FO COMMUNITY ENGAGEMENT): $61,364 total reported compensation
- SHANNON BARTLE (DIRECTOR): $27,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Recentering marginalized cemeteries through holistic site preservation, protection, and eductation
What it reported doing in 2023
This revenue is the remaining draw from the state of Florida grant to allow for us to build an education program and rehabilitate marginalized cemeteries
Operating model
- Revenue model
- Grant-funded. 100% 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
MIXED - 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 20
- Transparency & Controls: 92
- Accountability: 69
- Sustainability: 18
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 22.6%; rating input score 23
- Program expense ratio: 21.7%; rating input score 22
- 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -4%; rating input score 32; 32nd percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 19.3%; rating input score 20; 20th percentile among comparable filings
Growth
- Program expense growth: -61.4% per year; rating input score 0; 2nd percentile among comparable filings
- Revenue growth: 72.7% per year; rating input score 100; 98th percentile among comparable filings
- Asset growth: -200% per year; rating input score 0; 0th percentile among comparable filings
Details
- Where the money goes: 22.6% of revenue deployed · 21.7% of spending went to programs
- Governance: 5 of 5 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $100K in reported program spending
- Leadership: top reported pay $61K · 7 people listed
- Highest-paid contractors: 1 contractor listed · $135K reported
- Consistency: 20 of 20 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 2 filing years from 2022 to 2023
- 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 — Financial Efficiency: Mission deployment rate scored 23/100.
- High — Financial Efficiency: Program expense ratio scored 22/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 32/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 20/100.