Turning Point Partners

Nonprofit profile at a glance

EIN
522297914
IRS 990 coverage
2015–2016
Forms available
Form 990 2016, Form 990-EZ 2014, Form 990-N 2012
Location
Memphis, TN, USA
Phone
9017228619
Rating confidence
Limited
Sector
Youth Development Programs

Reported finances

Revenue
$0
Expenses
$98,896
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • CYNTHIA PENSONEAU (PRESIDENT)

Highest reported compensation

  • JEAN HANDLEY (EXECUTIVE DI): $33,980 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote safe and peaceful communities through the interconnection of powerful individuals, healthy families and communities that co-exist in an equitable, diverse and just society. Through restorative justice principles and processes we promote transformation of individuals, families, communities and systems through modeling, coaching, training, education and facilitation.

What it reported doing in 2016

We engaged youth in their schools and trained teachers, parents, and volunteers at knowledge quest schools in the principles of restorative justice. We helped to create safe and peaceful communities through the interconnection of powerful individuals, healthy families and communities that are co-existing in an equitable, diverse and just society.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 2
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 88.7%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 34.4%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -57.7% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -4.8% per year; rating input score 0; 48th percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 88.7% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $88K in reported program spending
  • Leadership: top reported pay $34K · 6 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2015 to 2016
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.