Zepf Center

Nonprofit profile at a glance

EIN
341168947
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Toledo, OH, USA
Phone
4198417701
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$52,945,363
Expenses
$48,927,883
Assets
$30,274,100
Liabilities
$7,806,323

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • ROB GRIFFEY (PAST PRESIDENT)
  • LUCIA BIASELLA-SHARP (VICE-PRESIDENT)
  • CHRISTOPHER PAWSON (PAST PRESIDENT)
  • CYNTHIA GERONIMO (PRESIDENT)
  • DEBORAH FLORES (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • KHALIDA DURRANI (MEDICAL DIRECTOR): $405,173 total reported compensation
  • WISSAM HOTEIT (PSYCHIATRIST): $319,329 total reported compensation
  • DEBORAH FLORES (CHIEF EXECUTIVE OFFICER): $311,545 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mental health recovery services and vocational services

What it reported doing in 2024

Counseling, treatment and other services provided to the mentally disabled or economically disadvantaged of lucas county.counseling, treatment and other services provided to the mentally disabled or economically disadvantaged of lucas county.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 98% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 84
  • Accountability: 100
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.4%; rating input score 83
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.6%; rating input score 100; 42nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 7.6%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 9.5% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 83.4% of revenue deployed · 90% of spending went to programs
  • Governance: 15 of 15 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $44M in reported program spending
  • Leadership: top reported pay $405K · 22 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3M reported
  • Consistency: 38 of 38 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 7 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

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.

  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.