Common Courtesy Inc
Nonprofit profile at a glance
- EIN
- 651284442
- IRS 990 coverage
- 2017–2025
- Forms available
- Form 990 2025, Form 990-N 2016
- Location
- Atlanta, GA, USA
- Phone
- 4049649926
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Standard
- Sector
- Transportation Assistance
Reported finances
- Revenue
- $4,302,738
- Expenses
- $3,989,175
- Assets
- $4,479,910
- Liabilities
- $2,239,318
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
13 people listed
Highest reported compensation
- ROBERT E CARR (CO-FOUNDER & EXECUTIVE DIR): $161,800 total reported compensation
- ANNE B CARR (CO-FOUNDER): $72,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Common courtesy, inc is developing user-friendly and reliable protocols that allow communities and neighborhoods to implement their common courtesy personal transportation partnerships and create financial support systems.
What it reported doing in 2025
Common courtesy, inc develops user-friendly and reliable protocols to support access to previously limited or unavailable transport to medical facilities, community services and interactions for quality of life such as groceries, pharmacies and other retailers through personal transportation partnerships. We are sustained by creating financial support systems and a unique model of technology driven by a personalized, hands-on approach that prioritizes direct human interaction and empathy over automation. We believe that financial support for the common courtesy, inc. Administration and ride facilitation will come from both public and private sources, including major corporations, federal, state and local governments, local retail outlets and service providers, individual donors, and private donations from the driver/partners and the rider/partners.
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- 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.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 76
- Accountability: 51
- Sustainability: 42
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.8%; rating input score 91
- Program expense ratio: 97.8%; rating input score 98
- Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 69.2%; rating input score 69; 13th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.3%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 1.12; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0.5; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 5.9%; rating input score 51; 51st percentile among comparable filings
Growth
- Program expense growth: 25% per year; rating input score 100; 88th percentile among comparable filings
- Revenue growth: 24.7% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 34.9% per year; rating input score 100; 95th percentile among comparable filings
Details
- Where the money goes: 90.8% of revenue deployed · 97.8% of spending went to programs
- Governance: 9 of 13 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $3.9M in reported program spending
- Leadership: top reported pay $162K · 13 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 2 contractors listed · $2.7M reported
- Consistency: 25 of 25 current checks pass
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 9 filing years from 2017 to 2025
- 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.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 1/100.
- Moderate — Sustainability: Operating margin scored 49/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.
- Review — Sustainability: Officer compensation ratio scored 51/100.