California Alliance for Community Composting

Nonprofit profile at a glance

EIN
872187590
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
San Francisco, CA, USA
Phone
9096671089
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$1,830,872
Expenses
$1,636,966
Assets
$516,811
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • KOURTNII BROWN (CEO)

Highest reported compensation

  • KOURTNII BROWN (CEO): $74,365 total reported compensation
  • YING LIN ELLIOT YU (CFO): $54,091 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We align to strengthen, protect, and develop small- and medium-scale community composting projects across the state, and to support and empower composters alongside the communities they serve.

What it reported doing in 2024

Community composting for green spaces ii (ccgs ii) program provided no-cost support to launch or improve 86 new community composting sites in seven regions of California. Cacc provided infrastructure, training, and place-based part-time jobs to operate these sites, and technical assistance for community outreach and education to expand knowledge about the positive impacts of community composting with respect to sustainability, health, equity, and climate resilience. Program participants attended continued learning groups, and cacc shares all compost operations and educational resources at no-cost.

Operating model

Revenue model
Grant-funded. 98% 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

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: 92
  • Transparency & Controls: 92
  • Accountability: 75
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.7%; rating input score 88
  • Program expense ratio: 98.1%; rating input score 98
  • Fundraising efficiency: $274.34 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 80%; rating input score 80; 18th 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: 10.6%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 41.5% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 56.3% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 73.6% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 87.7% of revenue deployed · 98.1% of spending went to programs
  • Governance: 4 of 5 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.6M in reported program spending
  • Leadership: top reported pay $74K · 6 people listed
  • Highest-paid contractors: 1 contractor listed · $102K reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.