Community Mutual Inc

Nonprofit profile at a glance

EIN
272866846
IRS 990 coverage
2011–2011
Forms available
Form 990 2011
Location
Rochester, NY, USA
Phone
5855036878
Rating confidence
Limited
Sector
Financial Counseling

Official website

Reported finances

Revenue
$1,039,348
Expenses
$985,089
Assets
$463,605
Liabilities
$401,049

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

3 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide families with a broad array of exceptional and compassionate services that promotes meaningful educational, living and working environments.

What it reported doing in 2011

The program served 39 participants with homebuyer education counseling. 20 students between the ages of 13-18 were provided academic support. Monthly parent groups were held to support families in crisis. The Organization runs various programs to aid in their mission.In addition, the Rochester Premier Basketball currently has traveling girls' basketball teams that participate in tournaments both locally and nationally. We are grounded in academic excellence and consider this to be of the utmost importance. We service 24 students through this program, 4 days a week. The program's objective is to assist girls with both self-esteem and academics. It is estimated that only 46% of students graduate high school in the inner city and supports around academics and family life can increase this number to over 80%.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 47
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.2%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.87; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 86; 86th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $985K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.