American Center for Conflict Resolution Institute Inc

Nonprofit profile at a glance

EIN
200391373
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2010, Form 990-T 2022
Location
Cleveland, OH, USA
Phone
8005170857
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Reported finances

Revenue
$3,030,777
Expenses
$3,562,182
Assets
$733,894
Liabilities
$1,033,012

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

Leadership & pay

10 people listed

Executive titles in this filing

  • TANYA HAGGINS (PRESIDENT)

Highest reported compensation

  • TANYA HAGGINS (PRESIDENT): $183,261 total reported compensation

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

Overview

Mission

The purpose of lakewood, a not for profit 501(c)(3) institution, is to improve the quality of life of our students by providing excellent, affordable, and in-demand educational programs using various distance learning methods.

What it reported doing in 2024

All training is web-based. We provided training to approximately 1500 students from academic and professional communities.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 86% 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 - The filed numbers largely add up and most voting board members are independent. 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: 34
  • Transparency & Controls: 84
  • Accountability: 90
  • Sustainability: 12
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41%; rating input score 41
  • Program expense ratio: 34.9%; rating input score 35
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -17.5%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 1.41; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: -2.7% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 9.4% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 41% of revenue deployed · 34.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $183K · 10 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • High — Sustainability: Operating margin scored 8/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.