Community Transition Inc

Nonprofit profile at a glance

EIN
311535999
IRS 990 coverage
2016–2021
Forms available
Form 990 2021
Location
Lancaster, OH, USA
Phone
7406891890
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Rehabilitation Services for Offenders

Reported finances

Revenue
$2,059,808
Expenses
$2,236,771
Assets
$151,668
Liabilities
$464,856

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • BOB LAWRENCE (PRESIDENT OF THE BOARD)
  • JILL PECK (PRESIDENT OF CTC)

Highest reported compensation

  • JILL PECK (PRESIDENT OF CTC): $117,958 total reported compensation
  • TRAVIS MATHES (DIRECTOR): $78,961 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Residential preparation center for men who have been sentenced to serve in Ohio's panal system

What it reported doing in 2021

The agency provides service to various individuals who are on parole or probation

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 91
  • Sustainability: 8
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.4%; rating input score 88
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.6%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.07; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 3.06; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 8.8%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: -16.9% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 88.4% of revenue deployed · 81.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $118K · 6 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2016 to 2021
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.