Better Business Bureau

Charity Contact Information BBB Wise Giving Alliance Comments Programs

Tax Status Governance Fund Raising Financial

Name:	Tender Mercies, Inc.
Address:	27 West Twelfth Street
	Cincinnati, OH 45202
Phone:	(513) 721-8666
Web Address:	www.tendermerciesinc.org

Tender Mercies, Inc. does not meet the following Standard for Charity Accountability.

Standard 13: Accuracy of Expenses in Financial Statements - Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard. According to the charity's audited financial statements for the year ended December 31, 2009, Tender Mercies reported "salaries and related expenses" as its sole fundraising expenses.  However, in BBB's opinion, the charity may have additional expenses that should be allocated to the category of fundraising, such as supplies, printing and publications, telephone, occupancy, and postage and shipping, etc.  Because allocating additional expenses to the fundraising column could change the ratio of total expenses spent on programs and the ratio of related contributions spent on fundraising activities, BBB is unable to verify Standards 8 and 9.

In addition, BBB requested but did not receive complete information on the charity's governance and oversight, effectiveness measures, finances, and fundraising disclosures and is unable to verify the charity's compliance with the following 8 Standards for Charity Accountability: 1, 5, 6, 7, 8, 9, 14, and 19.

Tender Mercies, Inc. meets the remaining 11 Standards for Charity Accountability.

Permanent Housing Program offers independent, community-based living for as long as the resident needs the home. Residents obtain case management services, healthcare, payee services, employment services, and psychiatric services from community agencies. Transitional Housing Program works with residents so they will stabilize their symptoms of mental illness and acquire the skills, support network, and stability to function independently in their own housing. Quick Access Housing Program provides an opportunity to access housing on an emergency basis and gives the resident an opportunity to develop a more permanent housing plan while being provided a temporary home. Projects for Assistance in the Transition from Homelessness (PATH) expands the outreach services for individuals with mental illness, maintaining a presence in shelters, soup kitchens, parks, streets, and other locations where homeless people frequent. This program is offered through a partnership with Greater Cincinnati Behavioral Health Services. Tender Mercies also assists residents with various life skills, such as hygiene, meals, continuing education, etc.

For the fiscal year ended December 31, 2009, Tender Mercies, Inc.'s program expenses were:

Permant Housing	1,356,391
Dana Program	482,676
Transitional Housing	329,147
Harakvy Hall	290,512
Total Program Expenses:	$2,458,726

Chief Executive : Mr. Russell Winters, Chief Executive Officer

Compensation*:

$75,579

Chair of the Board: Mr. Robert Lonnemann
Chair's Profession / Business Affiliation: Kohrs Lonnemann Heil Engineers, PSC

Board Size: 15

Paid Staff Size: 55

*Compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Method(s) Used:

direct mail appeals, invitations to fundraising events, Internet, cause-related marketing appeals

Fundraising costs were 4% of related contributions. (Related contributions, which totaled $1,345,882, are donations received as a result of fundraising activities.)

This charity is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on Tender Mercies, Inc.'s audited financial statements - consolidated for the fiscal year ended December 31, 2009.

Source of Funds
Contributions	718,529
Hamilton County Community Mental Health Board	543,470
Donated Goods and Services	393,758
United States Department of Housing and Urban Development	393,436
Unrealized Gain (Loss) on Investments	374,603
Rental	190,925
United Way	124,713
Special Event Revenue (Less Special Event Direct Expense $69,875)	108,882
Investment Income	53,587
Path Project GCBH	40,701
City of Cincinnati	40,263
Miscellaneous	34,643
Forgiveness of Indebtedness	2,964
Interest	1,237
Total Income	$3,021,711

Uses of Funds as a % of Total Expenses

Programs: 91%  Fund Raising: 2%  Administrative: 7%

Total income				$3,021,711
	Program expenses			$2,458,726
	Fund raising expenses			49,925
	Administrative expenses			200,951
Total expenses				$2,709,602
Income in Excess of Expenses				312,109
Beginning net assets				4,080,923
Ending net assets				4,471,386
Total liabilities				1,579,168
Total assets				$8,218,688