The Pat Moore Foundation

Nonprofit profile at a glance

EIN
330253632
IRS 990 coverage
2012–2016
Forms available
Form 990 2016
Location
Huntington Beach, CA, USA
Phone
7145462200
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Vocational Counseling

Official website

Reported finances

Revenue
$2,723,709
Expenses
$2,693,794
Assets
$64,156
Liabilities
$150,152

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

Leadership & pay

9 people listed

Executive titles in this filing

  • JOSEPH FLOYD (CEO)
  • CAROL MORRIS (Vice President)

Highest reported compensation

  • JOSEPH FLOYD (CEO): $100,247 total reported compensation

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

Overview

Mission

Provide a recovery home for alcohol and chemical dependent clients in a clean and sober environment

What it reported doing in 2016

Residential living - a total of 1105 individuals were assisted in preparing to return to the community during 2016.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.4%; rating input score 66
  • Program expense ratio: 67%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 7th 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: 75%; rating input score 75; 12th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.1%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 2.34; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: -13.3% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -14.6% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -35.2% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 66.4% of revenue deployed · 67% of spending went to programs
  • Governance: 6 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $100K · 9 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 5 filing years from 2012 to 2016
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.