Community Systems Inc

Nonprofit profile at a glance

EIN
061209941
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Torrington, CT, USA
Phone
8604822887
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$28,824,839
Expenses
$27,413,333
Assets
$13,967,987
Liabilities
$8,851,941

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

Leadership & pay

17 people listed

Executive titles in this filing

  • GEORGETTE DORSETT (EXECUTIVE DIRECTOR)
  • JANET BUTLER (PRESIDENT/CEO)
  • SANDRA KULINSKI (ASSISTANT EXECUTIVE DIRECTOR)

Highest reported compensation

  • JANET BUTLER (PRESIDENT/CEO): $274,992 total reported compensation
  • GURI DAVIS (OUTGOING VP/COO/SECRETARY 6/20/25): $230,463 total reported compensation
  • GEORGETTE DORSETT (EXECUTIVE DIRECTOR): $191,503 total reported compensation

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

Overview

Mission

Helping persons with disabilities to find happiness in their own homes, in their personal relationships, and as contributing members of their community.

What it reported doing in 2024

To provide supported employment/community experience and day activity programs for 73 individuals. Our day support program empowers people with disabilities to become engaged, contributing members of their communities through meaningful recreational, volunteer, and community experiences. We strive for each individual to achieve paid employment or participate in at least one volunteer activity weekly, resulting in hundreds of hours annually dedicated to helping their neighbors and fostering inclusion. This active engagement builds relationships, increases awareness, and creates a sense of belonging for those we support.

Operating model

Revenue model
Earned-program. 100% 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 the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 77
  • Accountability: 100
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.3%; rating input score 83
  • Program expense ratio: 87.7%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

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: 4.9%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 2.9%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 83.3% of revenue deployed · 87.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $24.1M in reported program spending
  • Leadership: top reported pay $275K · 17 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.2M reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 4 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: Total-asset coverage ratio scored 16/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.