Cleveland Leadership Center

Nonprofit profile at a glance

EIN
341927317
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Cleveland, OH, USA
Phone
2165922254
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Adult, Continuing Education

Official website

Reported finances

Revenue
$2,121,333
Expenses
$2,324,778
Assets
$4,085,754
Liabilities
$873,326

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

Leadership & pay

54 people listed

Executive titles in this filing

  • REBECCA RUPPERT MCMAHON (PRESIDENT & CEO)
  • MARIANNE CROSLEY (PRESIDENT & CEO)

Highest reported compensation

  • RACHEL CIOMCIA (EXEC. VP): $164,653 total reported compensation
  • MARIANNE CROSLEY (PRESIDENT & CEO): $157,159 total reported compensation
  • MICHAEL BENNETT (VP OF EXTERNAL AFFAIRS): $126,083 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of cleveland leadership center (the organization) is to build a continuum of civic leaders committed to our community's excellence by serving as a catalyst for civic engagement. The organization achieves its mission by developing cleveland's leadership through transformative experiences that connect, inspire and challenge individuals to make a positive community impact.

What it reported doing in 2024

Look up to cleveland (high school students): a civic education and leadership development program, look up connects high school students to the people, places, and projects moving cleveland forward. They develop leadership and collaboration skills they can use across their lives and hear about cleveland's issues and assets from community experts and organizations advancing our region.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and most voting board members are independent. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 66
  • Accountability: 100
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.3%; rating input score 98
  • Program expense ratio: 87.5%; rating input score 87
  • Fundraising efficiency: $4.46 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -9.6%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 1.76; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 23.8%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 98.3% of revenue deployed · 87.5% of spending went to programs
  • Governance: 40 of 40 board members independent · 9 of 9 filing controls reported
  • Programs: 10 filed program accomplishments · $2M in reported program spending
  • Leadership: top reported pay $165K · 54 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $104K reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • High — Sustainability: Operating margin scored 14/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.