Appalachian Center for Collaborative and Engaged Learning

Nonprofit profile at a glance

EIN
311261867
IRS 990 coverage
2009–2016
Forms available
Form 990 2016
Location
Zanesville, OH, USA
Phone
7404541188
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$466,623
Expenses
$470,234
Assets
$43,570
Liabilities
$69,857

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JODI WILKINS (PRESIDENT)

Highest reported compensation

  • JULIE SCHROEDER (OFFICE MGR, SECRETARY): $30,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Facilitating lifelong learning for business, education, government, and labor.

What it reported doing in 2016

Wia summer youth program - oversaw hiring and working of underprivileged youth throughout a county area, offering instruction and supervision and giving youth experience in the workforce.

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 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 78
  • Sustainability: 25
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.3%; rating input score 76
  • Program expense ratio: 75.7%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 19th 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: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.8%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 1.6; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: -21.1% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -12.7% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -13.6% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 76.3% of revenue deployed · 75.7% of spending went to programs
  • Governance: 4 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $356K in reported program spending
  • Leadership: top reported pay $30K · 5 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2009 to 2016
  • 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.

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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.