Sun Point Foundation Inc

Nonprofit profile at a glance

EIN
922672856
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Lancaster, PA, USA
Phone
3019608991
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Counseling, Support Groups

Reported finances

Revenue
$1,264,170
Expenses
$1,274,978
Assets
$54,163
Liabilities
$75,527

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

Leadership & pay

3 people listed

Executive titles in this filing

  • LAURA MORSE (CHIEF EXECUTIVE OFFICER)
  • ANA ARMAS (EXECUTIVE DIRECTOR OF OPERATIONS)

Highest reported compensation

  • ANA ARMAS (EXECUTIVE DIRECTOR OF OPERATIONS): $63,540 total reported compensation
  • LAURA MORSE (CHIEF EXECUTIVE OFFICER): $14,485 total reported compensation

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

Overview

Mission

To provide the highest quality evidence-based counseling services to individuals couples and families in underserved communities and those with underserved insurances

What it reported doing in 2024

Counseling services geared toward helping anyone to be able to access mental health services. The foundation will serve clients seeking mental health couseling, including a program for low income, no income and uninsured individuals couples and families seeking counseling help.

Operating model

Revenue model
Earned-program. 97% 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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 26
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -0.9%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 1.39; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 168.5% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 154.6% per year; rating input score 100; 100th percentile among comparable filings
  • Asset growth: 104.2% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $851K in reported program spending
  • Leadership: top reported pay $64K · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.