Special Delivery Infant Adoption Agency

Nonprofit profile at a glance

EIN
050611415
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Amarillo, TX, USA
Phone
8063676755
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$260,614
Expenses
$340,744
Assets
$174,569
Liabilities
$48,577

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • ANGIE PARKER (PRESIDENT)
  • JL WISWELL (VICE-PRESIDENT)
  • CINDY GILLILAND (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CINDY GILLILAND (EXECUTIVE DIRECTOR): $60,667 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide permanent, stable, two parent homes for babies in need, to provide grace and compassion to birth parents facing unplanned pregnancy, and to assist families wishing to expand their family through adoption with a servant's heart.

What it reported doing in 2020

Counseled 17 birth mothers and placed 6 babies for adoption. Counseled 52 married couples considering adoption with 8 of those completing the process.

Operating model

Revenue model
Earned-program. 79% of the money available for current operations came from fees and other program 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 86
  • Accountability: 84
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: $4.97 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -30.7%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 17.8%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.9% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $293K in reported program spending
  • Leadership: top reported pay $61K · 4 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2010 to 2020
  • 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 — Financial Efficiency: Fundraising efficiency scored 16/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.