Community Compassion Centers of Arkansas

Nonprofit profile at a glance

EIN
831358427
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Benton, AR, USA
Phone
5016901352
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$168,276
Expenses
$1,167,454
Assets
$1,236,550
Liabilities
$3,091,026

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

Leadership & pay

4 people listed

Executive titles in this filing

  • David Black (President)

Highest reported compensation

  • David Black (President): $240,100 total reported compensation
  • Sherri Sharp (Director): $7,875 total reported compensation
  • Anthony Hughes (Director): $7,875 total reported compensation

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

Overview

Mission

To facilitate compassionate health care that is designed to meet the physical, social, recreational, health care, and transportation special needs of the elderly.

What it reported doing in 2024

The organization provideD support to facilities that provided affordable skilled nursing and rehabilitative care to ill, infirm, medically disabled and elderly individuals. the organization actED to form a network of nursing facilities that served as locations for promoting, developing and administering person-centered, long-term care for ill, infirm, medically disabled and elderly individuals. During 2024, program expenses consisted of contributions to domestic organizations that further the organizations program goals.

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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: 4
  • Transparency & Controls: 65
  • Accountability: 76
  • Sustainability: 15
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.4%; rating input score 7
  • Program expense ratio: 0.8%; rating input score 1
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 80.2%; rating input score 80; 48th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 20th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -593.8%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 2.5; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 22.6%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 100% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 34.1% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 43.3% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 7.4% of revenue deployed · 0.8% of spending went to programs
  • Governance: 3 of 4 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9K in reported program spending
  • Leadership: top reported pay $240K · 4 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $340K reported
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 2 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 18 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 7/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • High — Sustainability: Operating margin scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.