Community for New Direction Inc

Nonprofit profile at a glance

EIN
311430278
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
6142721464
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Family Services

Reported finances

Revenue
$5,522,673
Expenses
$5,520,492
Assets
$5,199,192
Liabilities
$3,408,862

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

Leadership & pay

13 people listed

Executive titles in this filing

  • JOHN DAWSON (PRESIDENT &)

Highest reported compensation

  • JOHN DAWSON (PRESIDENT &): $182,791 total reported compensation

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

Overview

Mission

Through innovative programs and positive relationships, community for new direction (cnd)empowers individuals to achieve their potential. Cnd responds to community needs and serves inner-city, economically distressed neighborhoods. Cnd provides mental health and substance use disorder treatment services to adults. Cnd also provides program services to youth grades k-12 to reduce the use and abuse of alcohol, tobacco, and other drugs.

What it reported doing in 2024

Prevention program - this program provides alcohol, tobacco, other drug and violence (atod-v) prevention through academic support and leadership development training for children throughout their school career, even during summer vacation and as they make their way to college and the job force. Many of the students we serve are part of our services from kindergarten to graduation. Cnd prides itself on being responsive to community needs, serving the inner city, and collaborating with schools in economically distressed neighborhoods in order to achieve its purposes. Our afterschool and summer camp program team spent one hour per day (including prep time) assisting kindergarten to third grade students in reading and comprehension for 39 weeks and two hours per week working with family stabilization in reading and comprehension. We utilized third grade reading games, activities and audio/visual tools to encourage excitement in reading. Our intervention program provided summer youth engagement job readiness services which prepared over 32 youth participants for future employment and introduced them to various careers and industries. This program placed youth in jobs and provided training which allowed them to gain practical skills such as resume writing and interviewing techniques as well as exploring various careers and professional roles through interactions with local companies and individuals.

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 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.

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: 94
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.8%; rating input score 95
  • Program expense ratio: 94.8%; rating input score 95
  • Fundraising efficiency: $79.32 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • 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%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 21.1% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 94.8% of revenue deployed · 94.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $5.2M in reported program spending
  • Leadership: top reported pay $183K · 13 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 34/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.