Citadel Gardens Inc

Nonprofit profile at a glance

EIN
431817384
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Kansas City, MO, USA
Phone
8162783040
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Housing Development, Construction, Management

Reported finances

Revenue
$600,569
Expenses
$673,777
Assets
$2,229,544
Liabilities
$5,183,112

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

Leadership & pay

4 people listed

Executive titles in this filing

  • DEBORAH HALL (PRESIDENT)
  • JAN CARPENTER (VICE PRESIDENT)

People named in this filing

  • DEBORAH HALL (PRESIDENT)
  • DONALD LEE (SECRETARY/TREASURER)
  • JAN CARPENTER (VICE PRESIDENT)

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

Provide housing for those individuals who meet the guidelines set forth by the united states department of housing and urban development

What it reported doing in 2024

The organization provides various social services and activities for its residents and the surrounding community. Specific servicees/activities include 1 mobile post office, 2 guest speakers and workshops on health and nutritional issues, and 3 other cultural/educational/atristic outings and activities. Approximate number served per month 330.

Operating model

Revenue model
Grant-funded. 64% of the money available for current operations came from government grants.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 39
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 80.2%; rating input score 80
  • 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: 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 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12.2%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 3.31; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 2.32; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 24% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: -4% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 80.2% of spending went to programs
  • Governance: 4 of 4 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $540K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.