Citizens' Conservation Corps of Wv

Nonprofit profile at a glance

EIN
550725472
IRS 990 coverage
2012–2016
Forms available
Form 990 2016
Location
Beckley, WV, USA
Phone
3042549196
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$6,277,989
Expenses
$5,922,264
Assets
$2,179,540
Liabilities
$2,523,795

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • ROBERT MARTIN (CHIEF EXECUTIVE OFFICER)
  • PATRICIA PINNEL (PRESIDENT)
  • ERNIE HAYES (VICE PRESIDENT)

Highest reported compensation

  • ROBERT MARTIN (CHIEF EXECUTIVE OFFICER): $317,686 total reported compensation
  • JENNIFER DOUGLAS (CHIEF OPERATING OFFICER): $146,748 total reported compensation
  • DOROTHY HORNE (BOARD MEMBER): $45,825 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide job training and opportunities to underpriveleged individuals

What it reported doing in 2016

Operates the courtesy patrol for the highways of West Virginia by bringing disadvantaged individuals into the workforce

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

SUPPORTED - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 61
  • Accountability: 68
  • Sustainability: 37
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.3%; rating input score 94
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 5th 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: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.7%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 1.16; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 32.1% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: -6.4% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 94.3% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $5.9M in reported program spending
  • Leadership: top reported pay $318K · 11 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2012 to 2016
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.