Community Action of Southern Kentucky Inc

Nonprofit profile at a glance

EIN
610660969
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Bowling Green, KY, USA
Phone
2707823162
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$16,196,144
Expenses
$16,261,762
Assets
$8,925,989
Liabilities
$2,501,838

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • Carla Brown (CEO)

People named in this filing

  • Scott Lindsey Judge Executive (Director)
  • Kevin Alexander (Treasurer)
  • Carla Brown (CEO)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We team with Community partners to provide human services with dignity and respect, empowering people in Southern Kentucky to achieve stability and economic security.

What it reported doing in 2024

The Head Start Program proives a comprehensive child development program for three- and four-year-old children who are either low income or have special needs. The children and families receive services in the following areas: Education, Health, Nutrition, Social Disabilities, and Parental Involvement. The Head Start Program enrolled hundredsof different children. Children receieved medical screenings and dental examinations. Children were provided transportation to and from the programs.

Operating model

Revenue model
Grant-funded. 96% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 89
  • Accountability: 87
  • Sustainability: 36
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.3%; rating input score 92
  • Program expense ratio: 91.9%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88%; rating input score 88; 20th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.4%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 92.3% of revenue deployed · 91.9% of spending went to programs
  • Governance: 22 of 25 board members independent · 6 of 7 filing controls reported
  • Programs: 5 filed program accomplishments · $14.9M in reported program spending
  • Leadership: top reported pay $0 · 25 people listed
  • Consistency: 24 of 26 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.