The Starts Within Organization

Nonprofit profile at a glance

EIN
452100774
IRS 990 coverage
2023–2023
Forms available
Form 990 2023, Form 990-N 2022
Location
Pickerington, OH, USA
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitation Services for Offenders

Official website

Reported finances

Revenue
$132,733
Expenses
$116,649
Assets
$29,091
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • CARLOS CHRISTIAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CARLOS CHRISTIAN (EXECUTIVE DIRECTOR): $37,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist ofenders to make a successful transition from offender to ex-offender

What it reported doing in 2023

Our programs are designed to address the behaviors that prevent people who are incarcerated from succumbing to recidivism. We work with individuals who are in the juvenile facilities and also the adult facilities. We hosted our 6th year long Walking Logo Reentry Program in London Correctional Institution January 22nd 2024. We are also grantees of Serving, Educating, and Empowering (SEE) grant for Ohio Commission on Fatherhood and we are required to serve 200 fathers for the fiscal year. We work to eliminate the barriers for fathers that can cause absenteeism in the Childss life. We also served 100 juveniles with 2 14 week programs in Circleville Correctional and Indian River Correctional.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 100
  • Accountability: 79
  • Sustainability: 45
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.5%; rating input score 72
  • Program expense ratio: 82.5%; rating input score 82
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: 12.1%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 32.1%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 72.5% of revenue deployed · 82.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $96K in reported program spending
  • Leadership: top reported pay $38K · 6 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.