The Center for Family Resources
Nonprofit profile at a glance
- EIN
- 580876634
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-T 2020
- Location
- Marietta, GA, USA
- Phone
- 7704282601
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Emergency Assistance
Reported finances
- Revenue
- $4,477,438
- Expenses
- $4,895,387
- Assets
- $3,075,823
- Liabilities
- $1,338,148
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
27 people listed
Executive titles in this filing
- Melanie Kagan (CEO)
Highest reported compensation
- Melanie Kagan (CEO): $136,934 total reported compensation
- Darrel Malloch (Finance Director): $93,349 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 reduce childhood homelessness by serving and empowering families through prevention, crisis intervention, housing support, education, and compassionate care management.
What it reported doing in 2024
See Schedule O Direct Services programs help stabilize families and individuals in crisis and prevent homelessness by providing financial assistance for rent and utility payments, food, prescriptions, transportation (bus tickets, Lyft rides, etc.), and holiday programs. Financial assistance is provided to households with dependent children, but other services (food, prescriptions, transportation, and holiday programs) are provided to all low-income individuals and households in need. Case managers work with each family receiving financial assistance to identify the issues that led to the residential instability and to develop a plan to address them. Additional supportive services such as employment and/or educational services, budgeting, and life skills may also be provided. Case managers follow up with families who receive financial assistance at 30, 90 and 180 days to determine if the family has been able to maintain their permanent housing. In addition to that, CFR operates a food pantry program, providing 3 to 5 days of food for low-income individuals and households residing in Cobb. Households may receive food four times per year. Our on-site food pantry often has fresh produce and bread, plus other necessities like diapers, formula, and basic hygiene items. Households enrolled in a program with CFR may receive additional food on an as needed basis as recommended by their case manager.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The nonprofit sent 70% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 87
- Accountability: 95
- Sustainability: 23
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.9%; rating input score 92
- Program expense ratio: 83%; rating input score 83
- Fundraising efficiency: $25.5 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings
Transparency & Controls
- Consistency checks: 94.4%; rating input score 94; 24th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 86.7%; rating input score 87; 24th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: -9.3%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 0.63; rating input score 23; 23rd percentile among comparable filings
- Liabilities to assets ratio: 0.44; rating input score 25; 25th percentile among comparable filings
- Officer compensation ratio: 4.7%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 7.6% per year; rating input score 100; 54th percentile among comparable filings
- Revenue growth: 4.3% per year; rating input score 100; 36th percentile among comparable filings
- Asset growth: -7.8% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 91.9% of revenue deployed · 83% of spending went to programs
- Governance: 21 of 21 board members independent · 8 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $4.1M in reported program spending
- Leadership: top reported pay $137K · 27 people listed
- Consistency: 36 of 37 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors and grants
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 14/100.
- High — Sustainability: Total-asset coverage ratio scored 23/100.
- High — Growth: Asset growth scored 0/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 25/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.