SPIRITT Family Services

Nonprofit profile at a glance

EIN
952852683
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Whittier, CA, USA
Phone
5629037000
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Official website

Reported finances

Revenue
$11,311,709
Expenses
$10,338,342
Assets
$5,555,410
Liabilities
$1,585,756

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Elvia Torres (CEO)
  • Dr Lisa Ibanez DSW (President)
  • Romalis Taylor (Vice President)

Highest reported compensation

  • Elvia Torres (CEO): $215,421 total reported compensation
  • Perla Pelayo (COO): $184,683 total reported compensation
  • Norma A Yoguez (Dir. of Programs): $134,031 total reported compensation

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

Overview

Mission

SPIRITT Family Services since 1972 has been working with low income families. It provides several prevention/early intervention, treatment and recovery programs. All services are provided for children/adolescents/young adults and caregivers.

What it reported doing in 2024

Community Behavioral Health - Department of Mental Health (Outpatient Mental Health and Wraparound) and Department of Public Health Substance Prevention and Control (Outpatient Substance Abuse Treatment - Drug Medical) - SPIRITT utilizes an array of reasearch-based practices to work with individuals struggling with trauma, mental health, substance use or with co-occurring disorders. The child, youth and family mental health program is designed to help improve daily living for children and youth exhibiting emotional and behavioral problems. Our outpatient substance abuse program provides a full range of prevention, treatment and recovery services for youth and adults. Individual, group, family counseling, and psychiatric assessment services are offered at no or low-cost for eligible individuals and their families.

Operating model

Revenue model
Grant-funded. 89% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 80% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.1%; rating input score 89
  • Program expense ratio: 97.5%; rating input score 97
  • Fundraising efficiency: $37.84 raised per $1 spent on fundraising; rating input score 71; 71st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 22nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.6%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 89.1% of revenue deployed · 97.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $10.1M in reported program spending
  • Leadership: top reported pay $215K · 13 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 10 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Sustainability: Total-asset coverage ratio scored 17/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.