Cincinnati Computer Reuse

Nonprofit profile at a glance

EIN
731645747
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Cincinnati, OH, USA
Phone
5137713262
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.

Official website

Reported finances

Revenue
$173,704
Expenses
$107,983
Assets
$121,176
Liabilities
$1,570

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Jeff Rauh (President)

People named in this filing

  • Jeff Rauh (President)
  • John Lierer (Treasurer)
  • Margaret Fischer (Secretary)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mission: To provide low-cost computers to nonprofits, schools, and individuals, including those in need. To provide a safe, secure option for businesses who need to dispose of computer equipment. To prevent e-waste from going to landfills.

What it reported doing in 2024

COMPUTER SALES -- We refurbish computers to resell to individuals, including those who qualify for government assistance, and to schools and other nonprofits to help them keep more of their funding for their own programs. Expenses include: 1) parts to refurbish computers & licenses to ensure that our customers have legal copies of MS Office or Google Chrome, ($32,438) 2) wages & payroll taxes for our one part-time employee who wipes the hard drives to ensure data destruction/security ($10,712) 3) rental of U-Hauls plus gas & mileage reimbursement for pick-ups of computers from business ($546) 4) rent for warehouse space for data wiping, refurbishing, etc. ($5,031) 5) radio & print ads to let people know about our services ($3,710) 6) discounts to qualified individuals, schools, and nonprofits, to make the computers more affordable for them ($14,780) 7) discounts on computers & parts to volunteers who helped for at least 40 hours in a calendar year ($2,550) 8) food (snacks; pizza for lunch or dinner) and drinks (pop, bottled water) for volunteers who work at least a 3 hour shift on the days we are open to help with computer/parts intake, sorting, dismantling of items, etc ($3,547)

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, 18% for grants, and 7% for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 64
  • Accountability: 76
  • Sustainability: 67
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48%; rating input score 48
  • Program expense ratio: 77.6%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 37.8%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 1.12; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -7.1% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 48% of revenue deployed · 77.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $84K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.