Central Cleveland Drop Back In

Nonprofit profile at a glance

EIN
271967160
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Cleveland, OH, USA
Phone
3305150572
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Charter Schools

Reported finances

Revenue
$4,451,210
Expenses
$4,249,737
Assets
$6,178,054
Liabilities
$4,606,763

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Kim Thomas (Board President)

Highest reported compensation

  • Jeannette Pellot Ayala (Board Member): $1,375 total reported compensation
  • Dr Adrienne Hatten (Board Member): $1,250 total reported compensation
  • Kayla Griffin (Board Member): $1,250 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 maintain and provide a school which provides the 'opportunity for success' to, and motivates and instructs, those students who fail to learn in traditional school settings and have decided to drop out of the school system.

What it reported doing in 2024

The School delivers an individualized, holistic program of instruction dedicated to student success. The program is designed to support high school-age students who have left the school system or are at risk of leaving, and want to earn a standard high school diploma. The school provides the flexibility and convenience needed to accommodate student's schedules, life circumstances and learning needs.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92%; rating input score 92
  • Program expense ratio: 96.4%; rating input score 96
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.5%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 1.45; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.75; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0.2%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 15.4% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 14.9% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 26.4% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 92% of revenue deployed · 96.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.1M in reported program spending
  • Leadership: top reported pay $1K · 7 people listed
  • Highest-paid contractors: 5 contractors listed · $3M reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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 — Sustainability: Operating margin scored 49/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.