The Paul Stefan Foundation of Our Lady of Guadalupe

Nonprofit profile at a glance

EIN
205111635
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Locust Grove, VA, USA
Phone
5408542330
Rating
74
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$650,450
Expenses
$519,098
Assets
$1,058,592
Liabilities
$296,976

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • EVELYN JAMES (VICE PRESIDENT)
  • RANDY JAMES (PRESIDENT)

Highest reported compensation

  • RANDY JAMES (PRESIDENT): $138,997 total reported compensation
  • EVELYN JAMES (VICE PRESIDENT): $55,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The foundation is formed to:(a) assist young women and their pre-born babies, without concerns as to ability to pay, by providing homes of safe haven where they will receive the physical, emotional, spiritual, and psychological suppport and nourishment necessary for their further growth and development. (b) to promote and provide relief of the poor, distressed and underprivileged; the advancement of religion and education regarding religion and religious topics and interests; promotion of social welfare by lessening neighborhood tensions and combating community deterioration and juvenile delinquency.(c) to carry out projects for the benfit of the community and public.

What it reported doing in 2024

Operation of a charitable home for unwed, pregnant mothers that offers physical, emotional, spiritual, and psychological support, care, counseling, education, and stability for such mothers throughout their pregnancy to improve the condition of such mothers and their unborn children and to facilitate growth and development of such mothers.

Operating model

Revenue model
Donor-supported. 80% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 100
  • Accountability: 69
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.8%; rating input score 54
  • Program expense ratio: 67.1%; rating input score 67
  • Fundraising efficiency: $5.4 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

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: 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 20.2%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 2.04; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 37.4%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 53.8% of revenue deployed · 67.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $349K in reported program spending
  • Leadership: top reported pay $139K · 5 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.