Commitment to Caring

Nonprofit profile at a glance

EIN
263448219
IRS 990 coverage
2014–2014
Forms available
Form 990 2014
Location
Vidor, TX, USA
Phone
4092254127
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Temporary Housing

Official website

Reported finances

Revenue
$154,254
Expenses
$159,771
Assets
$2,479
Liabilities
$8,597

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • JESSICA BARROW (PRESIDENT)

Highest reported compensation

  • JESSICA BARROW (PRESIDENT): $7,807 total reported compensation
  • KEILAH HERRING-MCDONALD (SECRETARY/TR): $2,908 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide room and board to low and no income citizens, including food, shelter, clothing, medication, transportation to doctors appointments and pharmacies, and other miscellaneous items and services.

What it reported doing in 2014

The organization houses low income and no income citizens in three different locations. They provide 365 days of room, board, shelter, food, medications, household supplies, hygiene supplies and other personal supplies, resident activities, miscellaneous resident needs and transportation to and from doctor appointments and other miscellaneous trips. The organization provides staff training including continuing education. The staff must attend continuing education classes every month or more as needed. The staff are available 24 hours a day to meet the needs of the residents. The program is looking to expand the number of facilities so that more citizens can be served.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 68% for direct work, and 32% for grants.

The verdict

MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 93
  • Accountability: 5
  • Sustainability: 20
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.9%; rating input score 71
  • Program expense ratio: 68.4%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.6%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 3.47; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 6.7%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 70.9% of revenue deployed · 68.4% of spending went to programs
  • Governance: 0 of 2 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $109K in reported program spending
  • Leadership: top reported pay $8K · 4 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.