Association for Better Community Development Inc

Nonprofit profile at a glance

EIN
237362592
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Canton, OH, USA
Phone
3304556385
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard

Reported finances

Revenue
$1,807,449
Expenses
$1,810,024
Assets
$10,471,815
Liabilities
$6,134,396

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

Leadership & pay

15 people listed

Executive titles in this filing

  • WILLIAM DENT (PRESIDENT AND EO)

People named in this filing

  • WILLIAM DENT (PRESIDENT AND EO)
  • KENT MCCLELLAND (CHAIRPERSON)
  • LYDIA LEE (VICE CHAIRPERSON)

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

ABCD is a private nonprofit community development corporation committed to improving thequality of life of people primarily in Stark County, by providing community economicdevelopment, energy conservation, family development, housing development, job training, andtransportation.

What it reported doing in 2024

Transportation programs

Operating model

Revenue model
Grant-funded. 71% of the money available for current operations came from government grants.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 81
  • Accountability: 94
  • Sustainability: 53
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 80.3%; rating input score 80
  • Fundraising efficiency: $27.62 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 76.9%; rating input score 77; 0th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: -0.1%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 5.79; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -2.2% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 80.4% of revenue deployed · 80.3% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 22 of 25 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 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.

  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D other liabilities reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.