Community Regional Credit Union
Nonprofit profile at a glance
- EIN
- 240830112
- IRS 990 coverage
- 2010–2021
- Forms available
- Form 990 2021
- Location
- Kingston, PA, USA
- Phone
- 5704578899
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Credit Unions
Reported finances
- Revenue
- $645,111
- Expenses
- $634,001
- Assets
- $21,915,153
- Liabilities
- $19,978,985
Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- DEBORAH MOZAL (CEO)
- ELAINE EVANS (PRESIDENT)
Highest reported compensation
- DEBORAH MOZAL (CEO): $83,460 total reported compensation
- MARK SZMAL (VICE PRESIDE): $650 total reported compensation
- SUE BAT (BOARD MEMBER): $625 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide low cost financial services for credit union members.
Operating model
- Revenue model
- Earned-program. 61% of the money available for current operations came from fees and other program revenue.
- 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
MIXED - 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 91
- Sustainability: 47
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
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: 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: 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: 1.7%; rating input score 30; 30th percentile among comparable filings
- Total-asset coverage ratio: 34.57; rating input score 98; 98th percentile among comparable filings
- Liabilities to assets ratio: 0.91; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 13.8%; rating input score 25; 25th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -2.3% per year; rating input score 0; 13th percentile among comparable filings
- Asset growth: 1.1% per year; rating input score 100; 24th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $83K · 8 people listed
- Consistency: 12 of 13 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 12 filing years from 2010 to 2021
- Contacts: How to reach this organization
- Money network: 8 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 30/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Liabilities to assets ratio scored 7/100.
- High — Sustainability: Officer compensation ratio scored 25/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.