Community Elements Inc

Nonprofit profile at a glance

EIN
370913985
IRS 990 coverage
2011–2015
Forms available
Form 990 2015
Location
Champaign, IL, USA
Phone
2173988080
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Mental Health Center

Reported finances

Revenue
$6,678,497
Expenses
$6,991,178
Assets
$6,750,219
Liabilities
$707,409

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • BARRY J ACKERSON (PRESIDENT)
  • STEVE CAMP (VICE PRESIDENT)
  • SHEILA FERGUSON (CEO)

Highest reported compensation

  • SHEILA FERGUSON (CEO): $149,294 total reported compensation
  • HYANG-SUNG YANG MD (PSYCHIATRIST): $139,854 total reported compensation
  • MICKY WILL (COO): $107,488 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide services for individuals experiencing mental health/ emotional problems by providing a wide range of prevention and intervention programs.

What it reported doing in 2015

Crisis, access, and respite - services to all persons of all ages identified as experiencing a mental health crisis. Crisis services include immediate crisis assessment, short term crisis stabilization, and referral and linkage 24 hours a day. Also provides supervised residential placement for adults (1-14 days) who are experiencing psychiatric emergencies. The program is for individuals that do not require hospitalization but do require close supervision. Includes individuals being discharged from local psychiatric units and state operated facilities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 98% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 87
  • Accountability: 100
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.8%; rating input score 92
  • Program expense ratio: 87.7%; rating input score 88
  • Fundraising efficiency: $158.8 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 71st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.7%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.97; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -9.6% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -7% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -5.6% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 91.8% of revenue deployed · 87.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $6.1M in reported program spending
  • Leadership: top reported pay $149K · 16 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $154K reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 5 filing years from 2011 to 2015
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 2 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.