Community Works West Inc

Nonprofit profile at a glance

EIN
205278030
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Oakland, CA, USA
Phone
5102688116
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$3,402,019
Expenses
$4,597,251
Assets
$4,943,008
Liabilities
$1,357,225

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

Leadership & pay

16 people listed

Executive titles in this filing

  • ADRIENNE HOGG (CO-EXECUTIVE DIRECTOR)
  • KYLE MAGALLANES CASTILLO (CO-EXECUTIVE DIRECTOR)

Highest reported compensation

  • KYLE MAGALLANES CASTILLO (CO-EXECUTIVE DIRECTOR): $164,057 total reported compensation
  • ADRIENNE HOGG (CO-EXECUTIVE DIRECTOR): $150,688 total reported compensation
  • DOROTHY PAYNE (SENIOR DIRECTOR, PROGRAMS & IMPACT): $106,880 total reported compensation

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

Overview

Mission

To transform justice through programs and policy rooted in humanity and healing. We aim to reduce the number of individuals entering and re-entering the criminal legal system and support communities of color disproportionately harmed by mass incarceration.

What it reported doing in 2024

Community works west programs are culturally responsive, trauma-informed, and rooted in restorative justice and the arts.our services are designed to meet the needs of people at any stage of justice system involvement and include four key areas:1) transformation programs allow people to address the root causes of their behavior, make amends, and forge a new path. We work both with people incarcerated and with the survivors of their harm.2) restorative reentry programs support transition-age youth and adults coming home after incarceration and...(cont. On schedule o) combine restorative justice, cognitive behavioral therapy, artistic creation, and family systems work to support a successful return home.3) youth power programs focus on children and transition-age youth and support them in harnessing their power so they can speak the trust to help break the cyclical impacts of mass incarceration and change the systems that create that cycle.4) changing systems is how we translate the lessons from our direct service work. By honoring lived experience as expertise, the people in our community lend their voices to collective actions that seek a future where justice heals rather than harms.

Operating model

Revenue model
Earned-program. 93% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.9%; rating input score 97
  • Program expense ratio: 71.7%; rating input score 72
  • Fundraising efficiency: $2.25 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -35.1%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 1.08; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 96.9% of revenue deployed · 71.7% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.3M in reported program spending
  • Leadership: top reported pay $164K · 16 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $144K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.
  • 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 — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.