Commonwealth Center for Change Inc

Nonprofit profile at a glance

EIN
208594064
IRS 990-EZ coverage
2010–2012
Forms available
Form 990-EZ 2012
Location
Northampton, MA, USA
Phone
4135850373
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Citizen Participation

Reported finances

Revenue
$4,476
Expenses
$6,353
Assets
$888

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

4 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Build community & deepen democacy skills of youth & adults

What it reported doing in 2012

Dynamite Space: an open space for community-initiated exhibits, rehearsals, performances, meetings, and other community events. Busker's Ball: Street Art & Music Festival

Operating model

Revenue model
Donor-supported. 87% 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. 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: 20
  • Transparency & Controls: 82
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.1%; rating input score 23
  • Program expense ratio: 16.3%; rating input score 16

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -41.9%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -96.9% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -88.9% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -77.4% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 23.1% of revenue deployed · 16.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $1K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • 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 — Financial Efficiency: Mission deployment rate scored 23/100.
  • High — Financial Efficiency: Program expense ratio scored 16/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.