Community Servings Inc

Nonprofit profile at a glance

EIN
223154028
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Jamaica Plain, MA, USA
Phone
6175227777
Rating
85
Verdict
STRONG
Rating confidence
Standard
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$21,392,800
Expenses
$21,894,207
Assets
$40,130,675
Liabilities
$19,712,338

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

Leadership & pay

31 people listed

Executive titles in this filing

  • DAVID B WATERS (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • DAVID B WATERS (CHIEF EXECUTIVE OFFICER): $397,500 total reported compensation
  • SILIFATA WALLACE (CHIEF FINANCIAL OFFICER): $249,291 total reported compensation
  • TIMOTHY LEAHY (CHIEF DEVELOPMENT OFFICER): $248,811 total reported compensation

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

Overview

Mission

Community servings' mission is to actively engage the community to provide medically tailored, nutritious, scratch-made meals and medically tailored groceries to chronically and critically ill individuals and their families.

What it reported doing in 2024

Food and nutrition program - annually, community servings prepares and delivers over 1,000,000 scratch-made medically tailored meals and groceries to more than 3,000 individuals and their families across Massachusetts. The agency's standard service includes five days' worth of lunches, dinners, and snacks for each primary client, all dependent children in the household, and a caregiver. 92 percent of community servings' clients are living in poverty, and a large percentage identify as a person of color. Families receive about a third of the agency's meals.additionally, community servings provides nutrition education and counseling to their clients and the broader community. Approximately 70,000 hours of volunteer services are donated by community members to prepare, package and deliver meals.

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 98% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84%; rating input score 84
  • Program expense ratio: 81.9%; rating input score 82
  • Fundraising efficiency: $6.63 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.3%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 1.83; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 14.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 11.2% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 15.3% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 84% of revenue deployed · 81.9% of spending went to programs
  • Governance: 23 of 23 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $17.9M in reported program spending
  • Leadership: top reported pay $398K · 31 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $971K reported
  • Consistency: 40 of 40 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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 — Financial Efficiency: Fundraising efficiency scored 27/100.
  • High — Sustainability: Operating margin scored 22/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.