Community United Head Start & Day Care Inc

Nonprofit profile at a glance

EIN
340979958
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Cleveland, OH, USA
Phone
2163918333
Rating confidence
Limited
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$5,435,203
Expenses
$5,438,691
Assets
$273,262
Liabilities
$231,876

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

10 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community united head start & day care, inc., as a community based agency will provide eligible families quality comprehensive services, training and support in a timely manner to meet individual needs. This organization is highly diverse with a wealth of knowledge and experience. We are dedicated to empowering families toward self-sufficiency by providing quality education, literacy, physical/mental health, social services and related support, in a safe atmosphere that fosters organizational cohesiveness with a commitment to those served.

What it reported doing in 2012

Step up to quality provides an opportunity for professional development and programmatic support to increase the quality of care and educational services provided to children in the head start program.

Operating model

Revenue model
Grant-funded. 80% of the money available for current operations came from government grants.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 26
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 8th 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; 65th percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.1%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -2.5% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: -5% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 7 of 7 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $4.9M in reported program spending
  • Leadership: top reported pay $82K · 10 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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 — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.