Cemp Area Policy Council Inc

Nonprofit profile at a glance

EIN
611035969
IRS 990 coverage
2009–2012
Forms available
Form 990 2012
Location
Richmond, KY, USA
Phone
8596242046
Rating confidence
Limited
Sector
Elementary, Secondary Education, K - 12

Reported finances

Revenue
$6,833,706
Expenses
$6,951,836
Assets
$886,028
Liabilities
$315,773

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

23 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide child development services

What it reported doing in 2012

The organization is the sponsor of the federal head start program in eight counties in Kentucky. It served 989 children and their families in head start. It is the sponsor of the federal early head start program in estill, clark, madison and powell counties, Kentucky. It serves 114 early head start children and their families.

Operating model

Revenue model
Grant-funded. 98% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 80
  • Accountability: 95
  • Sustainability: 28
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 2nd 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; 65th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.7%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.9% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: -18.8% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 21 of 21 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $6.4M in reported program spending
  • Leadership: top reported pay $118K · 23 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2009 to 2012
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.