Appalachian Community Action & Development
Nonprofit profile at a glance
- EIN
- 540785849
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Gate City, VA, USA
- Phone
- 2764522441
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $3,486,293
- Expenses
- $3,417,618
- Assets
- $2,116,633
- Liabilities
- $460,043
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- ABE RUTHERFORD (PRESIDENT)
People named in this filing
- MARY ABHER (BOARD MEMBER)
- WANDALEEN ADAMS (BOARD MEMBER)
- MONA BAKER (BOARD MEMBER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To plan, coordinate, evaluate, and administer programs directed toward the elimination of poverty and the enabling of low income families & individuals of all ages w/in service area attain the skills knowledge, motivation, & opportunity to become more self sufficient
What it reported doing in 2024
To plan, coordinate, evaluate, and administer programs directed toward the elimination of poverty & the enabling of low income families & individuals of all ages w/in service area to attain the skills, knowledge, motivation,& opportunity to become more self sufficient.
Operating model
- Revenue model
- Grant-funded. 96% of the money available for current operations came from government grants.
- 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. Expenses are high relative to revenue and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 81
- Accountability: 42
- Sustainability: 41
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.8%; rating input score 86
- Program expense ratio: 87.4%; rating input score 87
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 85.7%; rating input score 86; 1st 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: Limited
- Governance controls: 7 of 7 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 2%; rating input score 41; 41st percentile among comparable filings
- Total-asset coverage ratio: 0.62; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 0.22; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 6% per year; rating input score 100; 45th percentile among comparable filings
- Revenue growth: 1.7% per year; rating input score 100; 19th percentile among comparable filings
- Asset growth: -0.1% per year; rating input score 0; 12th percentile among comparable filings
Details
- Where the money goes: 85.8% of revenue deployed · 87.4% of spending went to programs
- Governance: 7 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $3M in reported program spending
- Leadership: top reported pay $0 · 19 people listed
- Consistency: 18 of 20 current checks pass · 2 findings to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- 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.
- Moderate — Sustainability: Operating margin scored 41/100.
- Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 22/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.