Twin Cedars Youth and Family Services Inc

Nonprofit profile at a glance

EIN
581413499
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Lagrange, GA, USA
Phone
7062980050
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Mental Health Center

Official website

Reported finances

Revenue
$14,793,458
Expenses
$13,277,980
Assets
$11,974,677
Liabilities
$6,784,047

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

Leadership & pay

14 people listed

Executive titles in this filing

  • LOUIS ABBOTT (PRESIDENT)

Highest reported compensation

  • SHERI CODY (EXECUTIVE DI): $156,320 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 provide programs and services empowering children, youth, and families to achieve optimum potential.

What it reported doing in 2023

Intermediate services (bradfield center campus, anne e. Shepherd home, and Georgia industrial children's home (gich)) serve severely emotionally disturbed males between the ages of 9 and 17 and females between the ages of 7 and 17, all who present sexual agression or trauma from sexual assuses; and homeless, negected, and abused adolescents. Average monthly boys served at bradfild center - 29. Average monthly girls served at anne e. Shepherd home - 20. Average monthly children served at gich - 29.

Operating model

Revenue model
Grant-funded. 71% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 65
  • Accountability: 95
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.4%; rating input score 78
  • Program expense ratio: 87.3%; rating input score 87
  • Fundraising efficiency: $61.77 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.2%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.9; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 1.2%; rating input score 84; 84th percentile among comparable filings

Growth

  • Program expense growth: -1.5% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 78.4% of revenue deployed · 87.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $11.6M in reported program spending
  • Leadership: top reported pay $156K · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.