Cigar Factory Complex Incorporated
Nonprofit profile at a glance
- EIN
- 611303939
- IRS 990 coverage
- 2016–2023
- Forms available
- Form 990 2023
- Location
- Owensboro, KY, USA
- Phone
- 2706896500
- Rating confidence
- Limited
Reported finances
- Revenue
- $-77,259
- Expenses
- $0
- Assets
- $14,614,598
- Liabilities
- $12,888,163
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- WANDA FIGUEROA-PERALTA (CEO)
Highest reported compensation
- WANDA FIGUEROA-PERALTA (CEO): $273,901 total reported compensation
- ERIC HICKS (CFO): $150,317 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To own and manage property for other charitable organizations.
Operating model
- Revenue model
- No positive adjusted resources. The filing reports no positive adjusted operating resources.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
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: 66
- Accountability: 100
- Sustainability: 11
- Growth: 20
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; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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; 64th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -100%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: Limited
- Liabilities to assets ratio: 0.88; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: Limited
- Revenue growth: -3.9% per year; rating input score 0; 48th percentile among comparable filings
- Asset growth: 38.6% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 5 of 5 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $274K · 7 people listed · 1 of 6 pay-setting controls reported
- Consistency: 13 of 13 current checks pass
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 7 filing years from 2016 to 2023
- Contacts: How to reach this organization
- Related organizations: 12 filed related-organization links
- 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.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 22/100.
- High — Sustainability: Liabilities to assets ratio scored 7/100.