Community of Caring Inc

Nonprofit profile at a glance

EIN
251449427
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Erie, PA, USA
Phone
8144566661
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Residential Mental Health Treatment

Reported finances

Revenue
$1,188,980
Expenses
$1,161,871
Assets
$1,658,296
Liabilities
$73,306

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

Leadership & pay

11 people listed

Highest reported compensation

  • Christine Tombaugh (Executive Dir.): $67,348 total reported compensation

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

Overview

Mission

The mission of Community of Caring is to help impoverished people to meet their unmet needs, both physical (shelter, food, and clothing) and spiritual. Since 1980 the Organization has provided food, clothing, shelter, and other basic necessities for the impoverished and homeless in Erie, PA.

What it reported doing in 2024

Residential and domestic services (food, clothing, shelter) for the mentally ill homeless. Donated goods and services amounted to $80,162. Community of Caring operated 24 hours/day, 7 days/week. The Agency provided 14,627 Nights of Shelter for 268 unduplicated persons. During that time 22,914 meals and snacks were served to residents and the community at large. The Agency helped 34 men and women obtain permanent housing.

Operating model

Revenue model
Grant-funded. 76% of the money available for current operations came from government grants.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 87
  • Accountability: 90
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.8%; rating input score 88
  • Program expense ratio: 89%; rating input score 89
  • Fundraising efficiency: $19.54 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 25th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.3%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 1.43; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: -1.2% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 87.8% of revenue deployed · 89% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1M in reported program spending
  • Leadership: top reported pay $67K · 11 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.