Community Human Services Inc Trust

Nonprofit profile at a glance

EIN
042730188
IRS 990 coverage
2009–2017
Forms available
Form 990 2017
Location
Lexington, MA, USA
Phone
7818610890
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$1,183,549
Expenses
$882,715
Assets
$17,068,220
Liabilities
$11,539,357

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • KATHLEEN MARKARIAN (CHIEF EXECUTIVE OFFICER/PR)

Highest reported compensation

  • KATHLEEN MARKARIAN (CHIEF EXECUTIVE OFFICER/PR): $282,403 total reported compensation
  • WENDY PARKER (CHIEF FINANCIAL OFFICER): $231,407 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide facilities to an affiliated exempt organization

What it reported doing in 2017

The trust provides property to an affiliated 501 (c)(3) organization which provides mental health, developmentally disabled, and youth services for the public benefit

Operating model

Revenue model
Earned-program. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 88
  • Accountability: 91
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.1%; rating input score 73
  • Program expense ratio: 98%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 25.4%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 19.34; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.68; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 25% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 73.1% of revenue deployed · 98% of spending went to programs
  • Governance: 4 of 4 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $865K in reported program spending
  • Leadership: top reported pay $282K · 7 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $128K reported
  • Consistency: 17 of 17 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 9 filing years from 2009 to 2017
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.