Community Social Services of Wayne County

Nonprofit profile at a glance

EIN
381539820
IRS 990 coverage
2014–2020
Forms available
Form 990 2020
Location
Detroit, MI, USA
Phone
3138832100
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$367,015
Expenses
$566,195
Assets
$171,040
Liabilities
$205,861

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • WILLIAM C JACKSON (PRESIDENT/CEO)

Highest reported compensation

  • WILLIAM C JACKSON (PRESIDENT/CEO): $128,887 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve the quality of life throughout the life cycle by strengthening individuals, families, communities, alleviating human suffering and advocating policies & services which promote human dignity and self-sufficiency.

What it reported doing in 2020

Child welfare - provided adoption assistance and placements; licensed foster homes serving foster care children; provided services to birth mothers, children, biological fathers and relatives including therapy, adoptive planning, foster care and a residential program for parenting teenagers.senior programs- provided opportunities for senior citizens to volunteer their time and talents for others; provided professional counseling and outreach services to older adults and their families as they coped with the unique problems of aging.clinical and educational services - provided individual counseling, family and marital therapy, group therapy, and family life education; also provided educational services to several local school districts along with remedial literacy programs for children and their families.

Operating model

Revenue model
Grant-funded. 81% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

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: 36
  • Transparency & Controls: 94
  • Accountability: 65
  • Sustainability: 9
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.3%; rating input score 46
  • Program expense ratio: 30%; rating input score 30
  • 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: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 17th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -54.3%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 1.2; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 22.8%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: -19.2% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -23% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -28.6% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 46.3% of revenue deployed · 30% of spending went to programs
  • Governance: 2 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $170K in reported program spending
  • Leadership: top reported pay $129K · 14 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2014 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 30/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.