Augusta Community Center
Nonprofit profile at a glance
- EIN
- 462546708
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024, Form 990-EZ 2016, Form 990-N 2014
- Location
- Upland, CA, USA
- Phone
- 9099810192
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $390,007
- Expenses
- $389,004
- Assets
- $76,657
- Liabilities
- $75,753
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- GARY LIMON (VICE PRESIDENT)
- LEE C MCDOUGAL (PRESIDENT)
- SUZANNE TAYLOR (EXECUTIVE DIRECTOR)
Highest reported compensation
- SUZANNE TAYLOR (EXECUTIVE DIRECTOR): $427,064 total reported compensation
- ERICA TAYLOR (DIRECTOR OF BUSINESS OPERA): $188,895 total reported compensation
- CHRISTINE SUMMERVILLE (DIRECTOR OF FINANCE): $184,787 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To build strong and vibrant communities by fostering partnerships, cultivating resources, and developing programs that enrich the quality of life for residents of augusta communities.
What it reported doing in 2024
The organization works to build strong and vibrant communities in each of the the affiliated corporation's eight affordable housing projects by fostering partnerships, cultivating resources, and developing programs that enrich the quality of life for residents. The organization's resident services strategy is to offer programming that focuses on four interconnected pillars including resident relations, community building, academic enrichment, and healthy living in order to make a long-term transformational impact on people and neighborhoods. The organization collaborates with resident service partners, holds an annual youth summer camp, provides students with school supplies, hosts after-school homework clubs, awards higher education scholarships, provides residents with free nutrition classes and cooking demonstrations, exercise opportunities, and community gardening.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 82
- Accountability: 86
- Sustainability: 25
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.7%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.3%; rating input score 40; 40th percentile among comparable filings
- Total-asset coverage ratio: 0.2; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 0.99; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 16.3%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: 7.5% per year; rating input score 100; 63rd percentile among comparable filings
- Revenue growth: 8.8% per year; rating input score 100; 69th percentile among comparable filings
- Asset growth: 20.9% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: 99.7% of revenue deployed · 100% of spending went to programs
- Governance: 4 of 4 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $389K in reported program spending
- Leadership: top reported pay $427K · 8 people listed · 4 of 6 pay-setting controls reported
- Consistency: 12 of 12 current checks pass
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 8 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Related organizations: 2 filed related-organization links
- 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.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 40/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- High — Sustainability: Liabilities to assets ratio scored 5/100.
- High — Sustainability: Officer compensation ratio scored 23/100.