Climate Changers Inc

Nonprofit profile at a glance

EIN
810699420
IRS 990 coverage
2017–2019
Forms available
Form 990 2019, Form 990-N 2016
Location
Erie, PA, USA
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Rehabilitation Services for Offenders

Reported finances

Revenue
$72,532
Expenses
$102,714
Assets
$103,025
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • CURTIS JONES SR (CEO)

Highest reported compensation

  • FRED WILLIAMS (COO): $31,500 total reported compensation
  • CURTIS JONES SR (CEO): $2,575 total reported compensation
  • DANNY SCUTELLA (TRUSTEE): $1,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Climate Changers provides human services which improve the quality of life for the residents of the Erie region and surrounding areas. Addressing the social determinates of health associated with incarceration, substance abuse, gang

What it reported doing in 2019

Capital expenditures to improve and repair building to bring up to code and transition for non-profit utilization to support program services.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

REVIEW - Program spending has grown recently. Some filing-based governance responses are negative or unanswered and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 53
  • Accountability: 14
  • Sustainability: 31
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.2%; rating input score 50
  • Program expense ratio: 35.4%; rating input score 35
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -41.6%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 35.5%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 14.2% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: -57.1% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 35.7% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 50.2% of revenue deployed · 35.4% of spending went to programs
  • Governance: 3 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $121K in reported program spending
  • Leadership: top reported pay $32K · 8 people listed
  • Consistency: 20 of 22 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 3 filing years from 2017 to 2019
  • Contacts: How to reach this organization
  • Money network: 4 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.

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

  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.