Community Homestead Inc

Nonprofit profile at a glance

EIN
391856920
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Osceola, WI, USA
Phone
7152942692
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$1,348,979
Expenses
$789,163
Assets
$3,874,382
Liabilities
$55,407

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

Leadership & pay

15 people listed

Executive titles in this filing

  • SEAN CUMMINGS (PRESIDENT)

Highest reported compensation

  • CHELSEA WAGNER (DIRECTOR): $25,200 total reported compensation
  • RICHARD ELMQUIST (DIRECTOR): $22,709 total reported compensation
  • ADRIAN WERTHMANN (DIRECTOR): $21,595 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 establish and maintain a community in which individuals live and work together so that disabled people may reach their fullest human potential. The purpose shall include: providing life and vocational training and education of developmentally and/or societally disabled people, providing residential care through an extended family life where each individual, disabled or otherwise, shares in the responsibility and benefits of interdependent living, and/or promoting the wider integration and well being of people with developmental and/or societal disabilities through vocational, cultural and social outreach.

What it reported doing in 2024

Life sharing - each member of the community is also a member of a life sharing house which operates as an extended family. Within each household, each member contributes the abilities they have and receives the care they need. Each member learns independent life skills such as food preparation and personal care as they take their place in the warmth of the "family". Life sharing also insures the personal development and cultural interests of each person. As a community, plays, outings, festive occasions, and family visits are taken care of in this manner, regardless of the person's participation in the activities. We raised chickens, baked bread, made furniture, created crafts for sale at craft fairs and through our catalogue, cooked, ate, sang, laughed, danced, canoed, hiked and had fun together. At community homestead, adults with special needs live in extended family households. Some households include children. Each member of the house contributed his/her individual talents and so contributed to the harmony and smooth running of the home. Having the opportunity to help as well as to accept help emphasizes the value of us all. There are presently six households. Each household varies in its style and character, reflecting the personalities of its residents. Warmth and care for one another is common to all the households as is the stress upon a rhythm of life. Everyone has his/her own daily schedule, tailored to meet tastes and needs. Daily activities include garden, farm, woodshop, crafts, baking, cooking, housework, volunteer work in town, and part-time jobs.

Operating model

Revenue model
Earned-program. 73% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.3%; rating input score 51
  • Program expense ratio: 89.5%; rating input score 90
  • Fundraising efficiency: $64.99 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings

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: 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 41.5%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 4.91; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 5.4% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 51.3% of revenue deployed · 89.5% of spending went to programs
  • Governance: 15 of 15 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $706K in reported program spending
  • Leadership: top reported pay $25K · 15 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.