Valentine Foundation Inc

Nonprofit profile at a glance

EIN
271726785
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2014, Form 990-N 2010
Location
Bloomfield, NJ, USA
Phone
2019552008
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Temporary Housing

Official website

Reported finances

Revenue
$172,409
Expenses
$58,881
Assets
$271,323
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • LISA VALENTINE (President)

Highest reported compensation

  • CHARLES VALENTINE (Director): $7,058 total reported compensation
  • LISA VALENTINE (President): $3,367 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization provides transitional housing at a cost below FMV for recovering addicts and alcoholics.

What it reported doing in 2025

Valentine Foundation, Inc. provides transitional housing at a cost below fair market value for recovering addicts and alcoholics. $245,647 of Rental Income was received from five houses throughout the year. The running cost of the housing was $229,288

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 23
  • Transparency & Controls: 90
  • Accountability: 52
  • Sustainability: 79
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9.7%; rating input score 10
  • Program expense ratio: 21.7%; rating input score 22
  • Fundraising efficiency: $304.27 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 71.4%; rating input score 71; 21st 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: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 65.8%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 4.61; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 17.7%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -16.8% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -3.2% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 17.8% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 9.7% of revenue deployed · 21.7% of spending went to programs
  • Governance: 5 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $13K in reported program spending
  • Leadership: top reported pay $7K · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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 — Financial Efficiency: Mission deployment rate scored 10/100.
  • High — Financial Efficiency: Program expense ratio scored 22/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.