Community Service Building Corp

Nonprofit profile at a glance

EIN
510362183
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Wilmington, DE, USA
Phone
3027773266
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Nonprofit Management

Reported finances

Revenue
$3,016,027
Expenses
$3,379,089
Assets
$33,162,114
Liabilities
$171,707

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • CHRISTOPHER GRUNDNER (PRESIDENT)
  • ELEUTHERE DU PONT (VICE-PRESIDENT)
  • JAIME B BOHN CFM (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JAIME B BOHN CFM (EXECUTIVE DIRECTOR): $234,112 total reported compensation
  • MATTHEW S SANDLIN (DIRECTOR OF OPERATIONS): $136,293 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Community Service Building, open since April 1, 1997, exists to improve the quality of life for current and future generations of the State of Delaware by providing an innovative, professional, and collaborative work environment at below market rent for the administrative offices of charitable nonprofit organizations of various sizes and purposes.

What it reported doing in 2025

Providing below market rental rate office space to nonprofit organizations. The difference between market rates and the rates charged to nonprofit tenants totaled $1,801,154 for 2025. The community Service Building also provides parking to tenants and their guests as a necessary component of a lease of urban office space. The value of the parking has been calculated at $1,358,445 for 2025.

Operating model

Revenue model
Earned-program. 68% 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 most voting board members are independent. The filing does not identify recipients for some grant dollars and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 60
  • Accountability: 100
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Scored; rating input score 0
  • 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 9.81; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 83; 83rd percentile among comparable filings
  • Officer compensation ratio: 11%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 12th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94% of spending went to programs
  • Governance: 8 of 8 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.2M in reported program spending
  • Leadership: top reported pay $234K · 10 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.4M reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Sustainability: Operating margin scored 8/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.