Community Services United

Nonprofit profile at a glance

EIN
510163203
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2019
Location
Berkeley, CA, USA
Phone
5106440744
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Reported finances

Revenue
$220,114
Expenses
$223,603
Assets
$79,870
Liabilities
$86,912

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Charles Gary (President)

Highest reported compensation

  • Yasin Kahn (Director): $54,600 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 purpose of the company is to advance health, self-determination and restorative economics for low-income and underprivileged communities in Oakland and the surrounding Bay Area.

What it reported doing in 2024

Operation of the Berkeley Flea Market providing safe and supportive marketplace and opportunities for members of the surrounding low income and underprivileged Easy Bay communities. Operate the Junior Market Program for local youth to operate stalls for free or a reduced fee. Overall, intentionally support and educate socially disadvantaged community members who lack accesss to conventional markets in order to sustain their livelihood.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - The filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 24
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.3%; rating input score 60
  • Program expense ratio: 59.4%; rating input score 59
  • Fundraising efficiency: $6.33 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.6%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 1.09; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 24.4%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 7.6% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: -10.3% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 60.3% of revenue deployed · 59.4% of spending went to programs
  • Governance: 0 of 5 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $133K in reported program spending
  • Leadership: top reported pay $55K · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • High — Financial Efficiency: Fundraising efficiency scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.