Community Compassion Yellville

Nonprofit profile at a glance

EIN
831401687
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Benton, AR, USA
Phone
8704494201
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Citizens' Housing/Retirement Communities

Reported finances

Revenue
$412,356
Expenses
$628,119
Assets
$1,198,212
Liabilities
$18,876

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

Leadership & pay

4 people listed

Highest reported compensation

  • David Black (Member REp): $240,100 total reported compensation

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

Overview

Mission

The organization provides affordable skilled nursing and rehabilative care to ill, infirm, medically disabled and elderly individuals in a long-term care environment focused on person centered care.

What it reported doing in 2024

THE ORGANIZATION PROVIDEd AFFORDABLE SKILLED NURSING AND REHABILATIVE CARE TO ILL, INFIRM, MEDICALLY DISABLED AND ELDERLY INDIVIDUALS. THE ORGANIZATION ACTED IN CONCERT WITH COMMUNITY COMPASSION CENTERS OF ARKANSAS (CCCA) 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
Grant-funded. 92% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 68
  • Accountability: 75
  • Sustainability: 24
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.7%; rating input score 77
  • Program expense ratio: 49.1%; rating input score 49
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 97.5%; rating input score 97; 57th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -52.3%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 1.91; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -29.1% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -22.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 76.7% of revenue deployed · 49.1% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $308K in reported program spending
  • Leadership: top reported pay $240K · 4 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 20 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.