Common Ground

Nonprofit profile at a glance

EIN
237455392
IRS 990 coverage
2015–2018
Forms available
Form 990 2018
Location
Deerfield, IL, USA
Phone
8479407870
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$104,768
Expenses
$168,578
Assets
$69,488
Liabilities
$433

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • CATHRYN O'BRIEN (PRESIDENT)

Highest reported compensation

  • JIM KENNEY (EXEC. DIR.): $45,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The human quest for understanding & pursuit of significance. Primary focus is the world's great cultural, philosophical, religious,& spiritual traditions.

What it reported doing in 2018

Provide workshops, lectures, retreats, printed and audio materials to aid in the human quest for understanding and significance.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 75
  • Accountability: 69
  • Sustainability: 17
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.2%; rating input score 53
  • Program expense ratio: 33.1%; rating input score 33
  • Fundraising efficiency: $18.49 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

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: Limited
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: -60.9%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 26.9%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -5.7% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -14.7% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -4.9% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 53.2% of revenue deployed · 33.1% of spending went to programs
  • Governance: 23 of 23 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $56K in reported program spending
  • Leadership: top reported pay $45K · 23 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 4 filing years from 2015 to 2018
  • Contacts: How to reach this organization
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.