Community Living Conceptsinc

Nonprofit profile at a glance

EIN
382803036
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Livoniami, MI, USA
Phone
2484714880
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$2,103,006
Expenses
$1,791,484
Assets
$5,356,400
Liabilities
$386,540

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

Leadership & pay

10 people listed

Executive titles in this filing

  • ARTHUR MACK (PRESIDENT)
  • MIKE KIRBY (VICE PRESIDENT)
  • PAT ALLEN-SLEEMAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ARTHUR MACK (PRESIDENT): $845,266 total reported compensation
  • PAT ALLEN-SLEEMAN (EXECUTIVE DIRECTOR): $473,097 total reported compensation
  • JAN MACK (H.R DIRECTOR): $371,988 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 provide daily management assistance and oversight, program quality enhancements, assurance, human resource guidance, and financial support for its related exempt operating organizations

What it reported doing in 2024

To provide on-going management support and operational oversight, assure program quality standards, assist in the development and monitoring of policies and procedures, coordinate and guide human resource functions, and monitor and advise (providing financial support, where necessary) on the financial health of its six related non-profit operating entities.The six related operating entities provide housing, clinical services, transportation, day programming, and 24-hour care to over 1,000 developmentally disabled individuals.

Operating model

Revenue model
Earned-program. 91% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 83
  • Accountability: 69
  • Sustainability: 63
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.7%; rating input score 51
  • Program expense ratio: 66.7%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • 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: Yes; rating input score 100

Accountability

  • Independent voting board: 62.5%; rating input score 62; 10th 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: Pass
    • 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: 14.8%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 2.99; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 52.3%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -4.1% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 14th percentile among comparable filings

Details

  • Where the money goes: 50.7% of revenue deployed · 66.7% of spending went to programs
  • Governance: 5 of 8 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $845K · 10 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $355K reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes executive pay and related organizations
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 6 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 — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.