Treatment Homes Inc

Nonprofit profile at a glance

EIN
710583769
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Little Rock, AR, USA
Phone
5013725039
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Foster Care

Official website

Reported finances

Revenue
$1,418,020
Expenses
$1,306,144
Assets
$205,083
Liabilities
$120,152

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

Leadership & pay

9 people listed

Executive titles in this filing

  • SHERYL MARTIN BERGER (PRESIDENT)

Highest reported compensation

  • CONSEVELLA JAMES (EXECUTIVE DI): $103,848 total reported compensation

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

Overview

Mission

To provide family-based treatment services by trained foster parents for foster children and youth who are experiencing emotional difficulty. Care is provided until children are returned to the family or adopted.

Operating model

Revenue model
Grant-funded. 83% 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. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 36
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.7%; rating input score 89
  • Program expense ratio: 96.3%; rating input score 96
  • Fundraising efficiency: $286.93 raised per $1 spent on fundraising; rating input score 94; 94th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.9%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: -4.8% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 88.7% of revenue deployed · 96.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $104K · 9 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.