The Source of Spokane

What it reported doing in 2024

The Source of Spokane is a non-profit residential program for youth in need of guidance, restoration, and love. We aid teens in crisis through relationships with caring adults. Our staff and mentors strive to build positive, sincere, and life-altering alliances with at-risk youth with the goal of equipping and assisting them in their spiritual, occupational, and educational journeys while guiding them to reclaim a sense of self respect and dignity. Ultimately, our goal is to assist them in realizing their potential, and that there is purpose and reason for their lives.Our Youth Homes provide 24-hour residential care at four separate locations for youth 12 18 years of age who can benefit from a structured program designed to promote self-discipline, a strong work ethic, and responsible behavior. We strive to work in partnership with parent and/or child placement agencies to accomplish what is best for the youth in our care. We firmly believe family is the ideal place for a child to grow up. The Source Youth Homes are dedicated to helping the residents resolve their problems and find spiritual and emotional healing, and, hopefully, strengthen their bonds with their own families.The facilities provide a safe environment where youth are motivated to become actively involved in their own lifestyle changes designed to increase productivity, practice appropriate behavior, and resolve family and group conflicts. While at The Source Youth Homes, youth are taught basic life skills, interdependence with others, and respect for authority. As part of the treatment plan, youth are able to engage with therapeutic farm-oriented work as well as the maintenance and upkeep of the homes they reside in. Youth are assigned responsibility for the care of their own private rooms and common living areas shared with other youth. In 2024 we provided care for 19 youths, providing housing, food mentorship and life skills through 2 BRS residential home locations in the Spokane area. Our Idaho location opened in July of 2024, and was able to provide residential care to 5 youth in Idaho State.Our Developmental Disabilities Administration (DDA) programs in Washington provide care in two different categories. Enhanced Respite Services (ERS) provides 30-day respite care for children living with disabilities, giving their families a much-needed month of rest, while providing the youth with identified skills to implement once they return home. In 2024, we served 16 youth through this program. The second program we provide care through with DDA services is our Out of Home Services (OHS). This program provides long-term residential care for young people with developmental disabilities. In 2024, this program provided full care for 2 residents.Our international work continues in Malawi, Africa. The Source Malawi continues to provide housing for our Source Malawi team members and local foster children. We continue to be a center for community development, working alongside pastors and village churches across the country. We also run children's programs for two villages that include providing a hearty meal and stories, games and songs that remind children of their value in Gods eyes. There are currently two, family style orphan homes in operation where staff reside while providing care and residence for 10 children (covering housing, food, and education costs), as well as run community outreach, feeding programs, and fostering children.

Financial Efficiency

• Mission deployment rate: 82.5%; rating input score 82
• Program expense ratio: 78.1%; rating input score 78
• Fundraising efficiency: Limited

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
• Pay-setting controls: 0 of 6 controls in place; rating input score 0
  • Compensation committee: Missing
  • Independent consultant: Missing
  • Other Form 990s reviewed: Missing
  • Written employment contract: Missing
  • Compensation survey or study: Missing
  • Board or committee approval: Missing
• Foreign activity oversight: Scored; rating input score 0
• Grant itemization coverage: Scored; rating input score 0
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
• Governance controls: 3 of 9 controls in place; rating input score 33
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Fail
  • Document-retention policy: Fail
  • CEO compensation review process: Pass
  • Other executive compensation review process: Fail
  • Form 990 shared with the board: Fail
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Missing
  • Independent financial-statement audit: Fail

Sustainability

• Operating margin: -5.7%; rating input score 19; 19th percentile among comparable filings
• Total-asset coverage ratio: 0.04; rating input score 1; 1st percentile among comparable filings
• Liabilities to assets ratio: 0.69; rating input score 13; 13th percentile among comparable filings
• Officer compensation ratio: 8.8%; rating input score 34; 34th percentile among comparable filings

Growth

• Program expense growth: 30% per year; rating input score 100; 92nd percentile among comparable filings
• Revenue growth: 30% per year; rating input score 100; 94th percentile among comparable filings
• Asset growth: 32.9% per year; rating input score 100; 94th percentile among comparable filings