Christopher House

Nonprofit profile at a glance

EIN
043241854
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Mill River, MA, USA
Phone
4132296076
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Housing, Shelter N.E.C.

Reported finances

Revenue
$144,821
Expenses
$173,621
Assets
$291,342
Liabilities
$516,239

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • RACHEL LOUW (PRESIDENT)
  • MARIUS LOUW (VICE PRESIDENT)

People named in this filing

  • RACHEL LOUW (PRESIDENT)
  • ANNE BARNES (OFFICER)
  • RICHARD MEYERS (OFFICER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Christopher house exists to provide

What it reported doing in 2014

Christopher house exists to provide productive work opportunities for people with disabilities # of people served: 3

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 91
  • Accountability: 100
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.7%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th 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 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -19.9%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 1.68; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 1.77; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: -49.4% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -10.7% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 39th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $161K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2010 to 2014
  • 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.

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 — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.