Citizens Crusade for Progress Inc
Nonprofit profile at a glance
- EIN
- 161658784
- IRS 990 coverage
- 2010–2012
- Forms available
- Form 990 2012
- Location
- Spartanburg, SC, USA
- Rating confidence
- Limited
- Sector
- Child Day Care
Reported finances
- Revenue
- $365,104
- Expenses
- $334,240
- Assets
- $256,884
- Liabilities
- $188,535
Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
1 person listed
Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Daycare organization
What it reported doing in 2012
Daycare service
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
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: 91
- Accountability: 69
- Sustainability: 49
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 7th 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: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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: 8.5%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 0.77; rating input score 37; 37th percentile among comparable filings
- Liabilities to assets ratio: 0.73; rating input score 12; 12th percentile among comparable filings
- Officer compensation ratio: 0.6%; rating input score 48; 48th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -5.7% per year; rating input score 0; 27th percentile among comparable filings
- Asset growth: 0.9% per year; rating input score 100; 47th 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 · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $308K in reported program spending
- Leadership: top reported pay $2K · 1 people listed
- Consistency: 22 of 23 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 2 filing years from 2010 to 2012
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
- High — Sustainability: Liabilities to assets ratio scored 12/100.
- Moderate — Sustainability: Officer compensation ratio scored 48/100.