Twelfth Step House Inc

Nonprofit profile at a glance

EIN
411340504
IRS 990 coverage
2011–2020
Forms available
Form 990 2020
Location
Virginia, MN, USA
Phone
2187494328
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Housing, Shelter N.E.C.

Reported finances

Revenue
$247,546
Expenses
$240,896
Assets
$81,211
Liabilities
$81,706

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • KRISTINE WAGNER (EXECUTIVE DIRECTOR)
  • ZACHERY OPSAHL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KRISTINE WAGNER (EXECUTIVE DIRECTOR): $76,570 total reported compensation
  • ZACHERY OPSAHL (EXECUTIVE DIRECTOR): $24,709 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a safe residence for recovering chemical abusers.

What it reported doing in 2020

To provide a safe residential placement for persons in chemical dependency recovery.

Operating model

Revenue model
Earned-program. 92% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 86
  • Accountability: 74
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.9%; rating input score 79
  • Program expense ratio: 81.1%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 2.7%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 1.01; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 42%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -2.7% per year; rating input score 0; 35th percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 30th percentile among comparable filings
  • Asset growth: -3.9% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 78.9% of revenue deployed · 81.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $195K in reported program spending
  • Leadership: top reported pay $77K · 11 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2011 to 2020
  • 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.