The Next Stop Foundation Inc

Nonprofit profile at a glance

EIN
861171903
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Flowery Branch, GA, USA
Phone
7709064144
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Reported finances

Revenue
$275,944
Expenses
$303,978
Assets
$408,028
Liabilities
$4,794

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • VICTORIA LAROCHE (PRESIDENT)

Highest reported compensation

  • VICTORIA LAROCHE (PRESIDENT): $39,900 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Adults with special needs 'age out' of the school system at the age of 22 and their consistent peer group and teacher mentors are no longer a part of their life. Often their days are without purpose or meaning and they feel lonely and isolated. To support these young adults, the next stop provides a program where they can engage and interact with their peers and mentoring volunteers/staff, participate and succeed in goal-oriented activities, and continue to learn new things. Each day consists of a supported social time, a group cooking experience, a recreational activity and an enrichment opportunity.

What it reported doing in 2025

Met tuesday, wednesday and thursday afternoons 1:00-5:00 pm the next stop program is designed to accommodate 30 adults with special needs (aka our "members") each afternoon, providing a structured and goal- oriented environment filled with group activities, learning opportunities, and personalized mentorship. Each day, our members follow a routine that includes a self-directed and supported social hour, preparing and enjoying a recipe together, engaging in recreational activities, and participating in an enrichment session filled with stimulating activities. All programming is led by our program director, who is also an occupational therapist. She thoughtfully designs each activity to be therapeutic, goal- oriented, and aligned with our mission: to offer experiences that enrich and expand the lives of our members. Activities are adaptable to individual needs and focused on creating success for every participant. We believe that all adults with special needs have the potential not only to maintain the skills they've worked so hard to develop, but also to continue growing them. As confidence builds through success, our members are more willing to try new things and learn new skills. Beyond programming, "belonging" is at the heart of the next stop. We foster an environment where every member is welcome, included and connected-where they are not just attending a program, they are a part of a supportive social community. Through shared activities and interactions, members build relationships and experience a genuine sense of belonging. In march, we hosted our annual family and friends dinner, a special event where the next stop members took center stage. They prepared lasagnas and desserts, crafted table decorations, and performed a musical presentation under the direction of our music therapist. Members also embraced key roles as greeters, servers, and ushers-gaining valuable hands-on experience in teamwork and hospitality. Providing meaningful opportunities that enhance and expand the lives of our members is the foundation of our mission. Our program is also strengthened by an incredible team of 25 dedicated volunteers. These individuals play an essential role in facilitating small groups and providing direct support to our members during activities. At least five volunteers contribute each afternoon, collectively dedicating an estimated 2,700 direct program hours annually. When factoring in fundraising and extra needs, it is estimated to reach at least 3,000 hours. Their generosity and commitment are invaluable to our program's success.

Operating model

Revenue model
Donor-supported. 60% 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: 89
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.8%; rating input score 94
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: $63.39 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.2%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 1.34; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 13.1%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 8.3% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 6% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 93.8% of revenue deployed · 83.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $255K in reported program spending
  • Leadership: top reported pay $40K · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2015 to 2025
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.