Buckeye Community Services Inc

Nonprofit profile at a glance

EIN
310909573
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Jackson, OH, USA
Phone
7402865039
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Reported finances

Revenue
$22,414,821
Expenses
$19,396,980
Assets
$18,716,160
Liabilities
$4,307,080

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

Leadership & pay

8 people listed

Executive titles in this filing

  • SUSAN DANIELS (BOARD PRESIDENT)
  • CINDY BROOKS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CINDY BROOKS (EXECUTIVE DIRECTOR): $109,539 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 provide residential, support, and habilitation home and home care services for individulas with intellectual and developmental disabilities.

What it reported doing in 2024

Exempt purpose achievements include providing residential and support services for individuals with intellectual and developmental disabilities in facilities and homes located in seven counties of southeastern Ohio(athens, gallia, hocking, meigs, jackson, pike, and vinton). Funding for these services are through various government agencies and programs including the operation of eight intermediate care facilities for individuals with intellectual disabilities serving 59 individuals, 3 community supported living arrangements serving 4 individuals, 82 medicaid waiver home and community based services serving approximately 102 individuals, and the provision of adult day services for approximately 55 individuals.

Operating model

Revenue model
Earned-program. 99% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.6%; rating input score 78
  • Program expense ratio: 89.6%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 66th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.5%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 0.6%; rating input score 89; 89th percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 77.6% of revenue deployed · 89.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $17.4M in reported program spending
  • Leadership: top reported pay $110K · 8 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.