Community Shelter Board

Nonprofit profile at a glance

EIN
311181284
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
(614) 274-7000
Rating
91
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$56,167,828
Expenses
$59,069,709
Assets
$26,994,308
Liabilities
$14,688,451

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

Leadership & pay

25 people listed

Executive titles in this filing

  • SHANNON ISOM (PRESIDENT/CEO)

Highest reported compensation

  • SHANNON ISOM (PRESIDENT/CEO): $385,000 total reported compensation
  • LIANNA BARBU (CHIEF OPERATING OFFICER (DEPART. SEPT '24)): $201,885 total reported compensation
  • DONALD HOLLENACK (FINANCE DIRECTOR): $150,404 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 Shelter Board (CSB) leads the coordinated response to homelessness in Franklin County and the Central Ohio region. CSB’s vision is a world where everyone has a safe and stable place to call home. At Community Shelter Board, we are not just providing housing. We are building a workplace and system that works for everyone. How we show up with each other shapes how we show up for our system and for the community. That is why we are intentional about creating a workplace and system culture where people feel connected, supported, and part of something bigger than themselves. Justice and belonging are not extras. They're embedded in how we lead, how we listen, and how we live our mission. We believe: Housing is a human right.

What it reported doing in 2024

Emergency shelter: emergency shelter beds are provided for men, women, and families at several sites throughout columbus and franklin county. Emergency shelters provide a safe and dignified environment. Shelter operators work to help people end their homeless crisis quickly, connecting people to rapid re-housing services, employment and job training, support services, medical care, and housing resources. 6,849 people including 1,651 children, 568 people age 62+, 330 veterans, and 151 expectant mothers, were provided with safe emergency shelter while experiencing homelessness. Out of these, 1,756 people (26%) exited and achieved permanent housing.

Operating model

Revenue model
Grant-funded. 92% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.
  • 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 87
  • Accountability: 100
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.2%; rating input score 95
  • Fundraising efficiency: $70.65 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 28th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 92.5%; rating input score 92; 25th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th 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: -5.2%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.54; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 10.7% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 57th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site
  • Where the money goes: 100% of revenue deployed · 95.2% of spending went to programs
  • Governance: 18 of 18 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $56.2M in reported program spending
  • Leadership: top reported pay $385K · 25 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $2.5M reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 23 filed money-flow records
  • Related organizations: 17 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 13/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.