Sunflower House Inc

Nonprofit profile at a glance

EIN
521922280
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Washington, DC, USA
Phone
2026390361
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospices

Reported finances

Revenue
$336,813
Expenses
$420,464
Assets
$457,782
Liabilities
$76,886

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Laurence Means (President/Executive Director)

Highest reported compensation

  • Laurence Means (President/Executive Director): $48,000 total reported compensation

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

Overview

Mission

Enabling increased access to safe, affordable quality housing for families, children and individuals living with HIV/AIDS in Washington, DC. This provides a foundation for building dignified, stable, and healthy lives and futures; * Delivering comprehensive housing and case management services allowing families living with HIV/AIDS to stay together as family units, as well as enabling individuals to live in safe and affordable housing

What it reported doing in 2023

Sunflower House, Inc. (the Organization) was incorporated in the District of Columbia as a notforprofit entity for purposes of owning and operating a rental housing property under the National Housing Act, as amended. The construction of the rental housing property was completed in October 1998, and a certificate of occupancy was issued on April 25, 2001. The property is a building consisting of twentyone housing units located in northeast Washington, D.C. The Organization entered into a Project Rental Assistance Contract with the U.S. Department of Housing and Urban Development (HUD). Under Section 811 of the National Affordable Housing Act, HUD makes housing assistance payments to the Organization on behalf of qualified tenants. HUD regulates such projects as to monthly rent, operating practices and tenant eligibility. The Organization entered into a Regulatory Agreement prohibiting distributions to the Organization and requiring that surplus cash, as defined by HUD, be deposited in a residual receipts fund ninety days after the end of the fiscal year, to the extent available. The Regulatory Agreement also requires that monthly deposits of $1,550 be made to a reserve fund for replacements to be used for future replacement of structural elements and mechanical equipment at the property. Sunflower House, Inc. is one of four notforprofit entities sharing common directors, facilities, and personnel. The other entities are: Building Futures: Family AIDS Housing, Inc. (Building Futures, Marigold Place, Inc. (collectively, Affiliates). Those entities are engaged in activities similar to Sunflower House. Building Futures, the parententity, manages the project under a management agreement approved by HUD and provides for a management fee of $50 per unit per month.

Operating model

Revenue model
Grant-funded. 92% 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

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 83
  • Accountability: 52
  • Sustainability: 25
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 18th 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: 80%; rating input score 80; 21st 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: -24.8%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 1.09; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 11.4%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -0% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -7.1% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95% of spending went to programs
  • Governance: 4 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $399K in reported program spending
  • Leadership: top reported pay $48K · 3 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.