Collaboration for Resiliency in Children

Nonprofit profile at a glance

EIN
161685029
IRS 990 coverage
2011–2011
Forms available
Form 990 2011, Form 990-EZ 2010
Location
Jasper, GA, USA
Phone
7066927209
Rating confidence
Limited
Sector
Children's, Youth Services

Reported finances

Revenue
$331,841
Expenses
$154,260
Assets
$214,413
Liabilities
$7,700

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

5 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to provide effective intervention strategies and counseling to improve behavioral and emotional health for children and their families.

What it reported doing in 2011

Community Education for all middle school youth in Pickens County

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

- 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: 100
  • Sustainability: 75
  • Growth: 60

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; 64th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 53.5%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 1.39; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 109.8% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 170.1% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 6 of 5 board members independent · 7 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $75K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 37 of 38 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.