Center for Community Health Education &

Nonprofit profile at a glance

EIN
043112225
IRS 990 coverage
2009–2012
Forms available
Form 990 2012
Location
Dorchester, MA, USA
Phone
6172650628
Rating confidence
Limited
Sector
AIDS

Official website

Reported finances

Revenue
$304,112
Expenses
$325,508
Assets
$745,864
Liabilities
$838,955

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

Leadership & pay

4 people listed

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

Overview

Mission

The organization provides education, training and meal programs to HIV infected persons and their families in the boston area of Massachusetts.

What it reported doing in 2012

Various programs: the peer support program is designed to give people who are affected with HIV support as well as to encourage acceptance of people with HIV in the community. The program allows those infected with HIV to meet with others who are infected with HIV in a group setting to offer each other support. The housing program assists HIV infected clients in finding safe and affordable housing that meets their physical as well as psychological needs.

Operating model

Revenue model
Grant-funded. 70% 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: 92
  • Accountability: 86
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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; 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: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 2.29; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 1.12; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 40.8%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -41.3% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -6.5% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 2 of 2 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $292K in reported program spending
  • Leadership: top reported pay $108K · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2009 to 2012
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.