The Alpha Center Inc

Nonprofit profile at a glance

EIN
631256526
IRS 990 coverage
2013–2016
Forms available
Form 990 2016
Location
Florence, AL, USA
Phone
2567657111
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Student Sororities, Fraternities
Affiliation
Christianity

Reported finances

Revenue
$33,224
Expenses
$33,723
Assets
$8,409
Liabilities
$192

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • DRROSEMARY SNODGRASS (OFFICER)
  • DR BILL BAGENTS (OFFICER)
  • BETTY HAMBLEN (OFFICER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide christian counseling services

Operating model

Revenue model
Earned-program. 100% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 40
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0.7%; rating input score 1
  • Program expense ratio: 0.7%; rating input score 1
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -1.5%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 53rd percentile among comparable filings
  • Revenue growth: -6.1% per year; rating input score 0; 45th percentile among comparable filings
  • Asset growth: -9.9% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 0.7% of revenue deployed · 0.7% of spending went to programs
  • Governance: 2 of 2 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $227 in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2013 to 2016
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.