Transition House Inc

Nonprofit profile at a glance

EIN
581643476
IRS 990 coverage
2009–2013
Forms available
Form 990 2013
Location
Atlanta, GA, USA
Phone
4048151535
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Residential Care & Adult Day Programs

Official website

Reported finances

Revenue
$866,884
Expenses
$967,956
Assets
$720,882
Liabilities
$718,156

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • ROBERT DEBUSK (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ROBERT DEBUSK (EXECUTIVE DIRECTOR): $63,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide housing, psychological and substance abuse counseling, life-skills educational training, and job placement for homeless men and veterans.

What it reported doing in 2013

See page 1 of the attached federal supplemental information for the program service accomplishments for fye 6/30/14.

Operating model

Revenue model
Grant-funded. 98% of the money available for current operations came from government grants.
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. Revenue has declined or grown slowly and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 100
  • Accountability: 90
  • Sustainability: 24
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.7%; rating input score 92
  • 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -11.7%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -3.7% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $888K in reported program spending
  • Leadership: top reported pay $64K · 9 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2009 to 2013
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.