Community Action Development Corp

Nonprofit profile at a glance

EIN
840959900
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2020, Form 990-N 2023
Location
Boulder, CO, USA
Phone
3034413972
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$25,654
Expenses
$127,568
Assets
$592,008
Liabilities
$27,345

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Highest reported compensation

  • ERIKA MOATS (DIRECTOR): $9,638 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of community action development corporation is to undertake activities and implement programs with the intent of helping low-income persons improve their quality of life and to attain self-sufficiency for themselves and their families. The agency also recognizes its role as a catalyst in community and economic development efforts and will work toward improving educational and employment opportunities, housing, health services, youth programs, and other services within the communities in which we serve.

What it reported doing in 2025

To promote and expand the social and economic self-sufficiency of low- income residents of boulder county by supporting boulder county community action programs (cap) and its key initiatives, including the pie savings and asset-building program; the cultural brokers program, which helps bridge cultural gaps and improve connections between diverse community members and local systems; and the perl program, which builds resident leadership and strengthens civic participation. Our efforts help advance caps mission and enhance services that foster economic stability, community empowerment, and overall well-being. 23 households were served (pie program) 12 - pie clients purchased a home 8 - pie clients launched a small business 3 - pie clients went back to college.

Operating model

Revenue model
Grant-funded. 82% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 94
  • Accountability: 59
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.8%; rating input score 88
  • 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; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 23rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -397.3%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 4.64; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 7.6%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 96.4% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.8% of spending went to programs
  • Governance: 2 of 4 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $112K in reported program spending
  • Leadership: top reported pay $10K · 4 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Independent voting board scored 50/100.
  • High — Sustainability: Operating margin scored 7/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.