Tehachapi Mountain Boys Home

Nonprofit profile at a glance

EIN
752970904
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Tehachapi, CA, USA
Phone
6618091977
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Care & Adult Day Programs

Reported finances

Revenue
$381,115
Expenses
$417,448
Assets
$111,974
Liabilities
$228,989

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • KEVIN DORSEY (President)

Highest reported compensation

  • ANNIE PRITCHARD (Director): $61,544 total reported compensation
  • JAMES PRITCHARD (Executive Direc): $53,520 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

State of California licensed 24 hour supervised board and care for minor boys that are CA court dependents or wards.

What it reported doing in 2014

TMBH provides a group home for a maximum, at any given time, of 9 boys ages 12 to 17, who were under the control of a California court. Problems addressed are substance abuse, teenage pregnancy, low self-esteem, delinquency, homelessness and peer relationships.

Operating model

Revenue model
Grant-funded. 100% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 100
  • Accountability: 49
  • Sustainability: 16
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.5%; rating input score 94
  • Program expense ratio: 85.4%; rating input score 85
  • 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: 40%; rating input score 40; 14th 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: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.5%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 2.05; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 27.6%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 18.4% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: -2.5% per year; rating input score 0; 29th percentile among comparable filings

Details

  • Where the money goes: 93.5% of revenue deployed · 85.4% of spending went to programs
  • Governance: 2 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $356K in reported program spending
  • Leadership: top reported pay $62K · 5 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Moderate — Accountability: Independent voting board scored 40/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.