Clayton County Community Services Authority Inc

Nonprofit profile at a glance

EIN
580965193
IRS 990 coverage
2015–2021
Forms available
Form 990 2021
Location
Forest Park, GA, USA
Phone
4043630575
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$13,336,914
Expenses
$13,472,238
Assets
$3,582,922
Liabilities
$905,149

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

17 people listed

Highest reported compensation

  • BERNARD WHITE (BOARD MEMBER): $131,253 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cccsa, inc. Is committed to the amelioration of the impoverished condition and circumstances of people of clayton county and surrounding areas. The agency advocates for the disenfranchised and provides services.

What it reported doing in 2021

Child and adult care food program provided meals for children within the head start and day care programs. Various other programs are provided to low-income families and individuals within the clayton, fayette, and henry counties.

Operating model

Revenue model
Grant-funded. 98% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 52% for direct work, and 48% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 27
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.4%; rating input score 95
  • Program expense ratio: 94.4%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 70th 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; 66th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 1%; rating input score 86; 86th percentile among comparable filings

Growth

  • Program expense growth: 8.3% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 8.5% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 95.4% of revenue deployed · 94.4% of spending went to programs
  • Governance: 16 of 16 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $12.7M in reported program spending
  • Leadership: top reported pay $131K · 17 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2015 to 2021
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.