Community Action Services of Morgan Co

Nonprofit profile at a glance

EIN
621067908
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Wartburg, TN, USA
Phone
4233466633
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$3,099,942
Expenses
$3,074,474
Assets
$896,370
Liabilities
$441,482

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

Leadership & pay

8 people listed

Executive titles in this filing

  • MICHELLE PALLOTTA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MICHELLE PALLOTTA (EXECUTIVE DIRECTOR): $97,698 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 organization provided 241 at risk children (ages 0-5) from Morgan County an opportunity to grow through their participation in a comprehensive early childhood development program which involves the child, the parent(s) and the community. The comprehensive development program strives to increase the children's self confidence, curiosity, self-discipline as well as improve the child's health, physical abilities, and mental processes. The program also provides meals for children who qualify for the program.

What it reported doing in 2025

The organization provided 180 children a loving and structured center classroom environment to encourage learning and to spark their curiosity and interest in the world around them. Over 90% of the enrolled children are from families who are below the federal poverty guidelines. The organization provides emotional and social assistance to these children and their families. The organization sees that each child's needs are addressed including educational, nutritional, medical, dental as well as speech and occupational therapy. The organization provides nutritious meals daily for the children at no cost to the families. The meals are carefully planned to meet the USDA nutritional guidelines and include Breakfast and Lunch. We also provide transportation to and from the facility.As a part of the classroom, the organization involves the parents through classroom volunteer time which allows them an opportunity to learn more about the educational, emotional, social and medical needs of children. In addition, the organization had 24 children and their families enrolled in a home based program. Teachers from the organization visit these families once a week and help teach parents how to provide for the child's emotional, social, educational and medical needs. This involvement allows the teachers to act as an intermediary and also identify needs of each child and see that each child gets the necessary care. In addition, the early head start program had 5 pregnant women enrolled which allowed them to educate each mother about the importance of prenatal care. After the birth of the child, the organization follows up with the new mothers to be sure the children and the mothers basic needs are being met.

Operating model

Revenue model
Grant-funded. 84% of the money available for current operations came from government grants.
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.
  • 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 27
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.9%; rating input score 91
  • Program expense ratio: 91.7%; rating input score 92
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.8%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 3.2%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 90.9% of revenue deployed · 91.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.8M in reported program spending
  • Leadership: top reported pay $98K · 8 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • 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.

  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.