Sweet Vine Incorporated

Nonprofit profile at a glance

EIN
651110997
IRS 990 coverage
2011–2015
Forms available
Form 990 2015
Location
Homestead, FL, USA
Phone
3052461193
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Family Services

Official website

Reported finances

Revenue
$375,845
Expenses
$376,941
Assets
$74,268
Liabilities
$41,677

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

6 people listed

Highest reported compensation

  • Tonnette Collier (Director): $55,130 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Prevention and outreach program - the program provides a youth center which provides parenting, drug awareness/counseling, conflict resolution, social exposure/field trips, the program enhances and educates residents.

What it reported doing in 2015

Prevention and outreach program - The program includes a youth center, which provides parenting, drug awareness/counseling conflict resolution, social exposure/field trips, abstinence seminars, environmentalawareness, cross cultural education, self esteem building, computer learning/use, special events and transportation. The program also enhances and educates residents of South Miami-Dade County on environmental concerns and healty home practices. Outreach services also seek to bring residents together to address the issues of drug abuse and selling.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.4%; rating input score 88
  • Program expense ratio: 88.1%; rating input score 88
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.3%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 14.6%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 10.6% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 88.4% of revenue deployed · 88.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $332K in reported program spending
  • Leadership: top reported pay $55K · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2011 to 2015
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.