Center for Ethical Living and Social Justice

Nonprofit profile at a glance

EIN
753265307
IRS 990 coverage
2016–2019
Forms available
Form 990 2019, Form 990-EZ 2015
Location
New Orleans, LA, USA
Phone
5042189782
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution
Affiliation
Christianity

Reported finances

Revenue
$134,965
Expenses
$131,280
Assets
$-2,626
Liabilities
$10,182

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

1 person listed

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The cener for ethical living and social justice renewal (celsjr) exists to contribute to the holistic rebirth of the greater new orleans and gulf cost regions through programs and services that promote social, racial, and economic justice

What it reported doing in 2019

Contribute to the holistic rebirth of the greater new orleans and gulf coast regions through support & amplify the most silenced and marginalized voices in the community, resourcing partners with relationships to each other and access to instututional power, as well as drawing investment toward those with the least privilege and fewest social safety nets. Lift up, encourage, and celebrate sprituial and cutural resistance to opperssion, particularly in new orleans, both historically and in the present monet. Moving toward completing the transition of the center's program model from its original model of serving as a volunteer center for people who came to new orleans to help into a center for transfomational learning in the deep south and beyond. Continue bevoming an anti-racist, anti-oppressive institution in accountable and mutally sustaining relationships with the communities that are.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 85
  • Accountability: 77
  • Sustainability: 24
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.7%; rating input score 88
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 11th 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: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: 2.7%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: -0.02; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 27.3%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -11.5% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: -34.1% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 87.7% of revenue deployed · 90.2% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $118K in reported program spending
  • Leadership: top reported pay $36K · 1 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2016 to 2019
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.