Willow Bend Center

Nonprofit profile at a glance

EIN
202330392
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Tyler, TX, USA
Phone
9035968900
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$3,617,142
Expenses
$3,517,972
Assets
$1,168,657
Liabilities
$585,220

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

Leadership & pay

5 people listed

Executive titles in this filing

  • JAMES P FLORENCE (PRESIDENT)

Highest reported compensation

  • LESLIE S HARROLD (SECRETARY): $146,476 total reported compensation
  • JAMES P FLORENCE (PRESIDENT): $146,408 total reported compensation

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

Overview

Mission

Willow bend center provides general residential operations for youth at risk who have suffered severe abuse and in turn have developed emotional and sexually related behavior problems as a result of this abuse. The organization offers emotional behavioral and sex offender programs in an attempt to break the abuse and offense cycles.

Operating model

Revenue model
Earned-program. 100% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.1%; rating input score 87
  • Program expense ratio: 89.6%; rating input score 90
  • 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: 60%; rating input score 60; 9th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.7%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.5; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 8.3%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 87.1% of revenue deployed · 89.6% of spending went to programs
  • Governance: 3 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.2M in reported program spending
  • Leadership: top reported pay $146K · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2010 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.