Bell-whitley Community Action Agency Inc

Nonprofit profile at a glance

EIN
610700683
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Pineville, KY, USA
Phone
6063373044
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$10,321,018
Expenses
$10,439,985
Assets
$7,625,381
Liabilities
$2,494,583

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

Leadership & pay

27 people listed

Executive titles in this filing

  • CRAIG BROCK (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CRAIG BROCK (EXECUTIVE DIRECTOR): $111,035 total reported compensation
  • LEIGH ANNE ELDRIDGE (FINANCE DIRECTOR): $72,322 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 agency provides health education, utilities assistance, and other social servics to low income families and senior citizens of bell & whitley counties, Kentucky.

What it reported doing in 2024

Job assistance & training - delivers tiered levels of services to adults, dislocated workers, and job seekers. Eligible individuals may receive assistance with tuition, books, fees, and other training related costs. An assortment of resources is used to supply the latest job, information, identify interest and apitudes, help with resume preparation, and enchance career advancement.

Operating model

Revenue model
Grant-funded. 87% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 25
  • Transparency & Controls: 94
  • Accountability: 91
  • Sustainability: 34
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.6%; rating input score 28
  • Program expense ratio: 27.2%; rating input score 27
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th 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; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.2%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: -10.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 27.6% of revenue deployed · 27.2% of spending went to programs
  • Governance: 25 of 25 board members independent · 7 of 9 filing controls reported
  • Programs: 7 filed program accomplishments · $2.8M in reported program spending
  • Leadership: top reported pay $111K · 27 people listed
  • Highest-paid contractors: 3 contractors listed · $660K reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 28/100.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.