Companion Community Development Alternatives Inc

Nonprofit profile at a glance

EIN
351854592
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Louisville, KY, USA
Phone
8593537577
Rating
62
Verdict
SUPPORTED
Rating confidence
Standard
Sector
International Development

Official website

Reported finances

Revenue
$351,368
Expenses
$390,767
Assets
$51,302
Liabilities
$2,162

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Deborah Payne (Executive Director)

Highest reported compensation

  • Deborah Payne (Executive Director): $50,000 total reported compensation

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

Overview

Mission

Support democratic, community based social and economic initiatives in Central America with a focus on water and sanitation, public health and education initiatives.

What it reported doing in 2024

Support democratic, community based social and economic programs in Central America with a focus on projects in water and sanitation, public health, and education. Built relationships between North Americans and Central Americans through cultural immersion and service learning experiences.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 82% of its reported program spending out as grants.

The verdict

SUPPORTED - 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: 47
  • Transparency & Controls: 70
  • Accountability: 84
  • Sustainability: 19
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45%; rating input score 45
  • Program expense ratio: 40.5%; rating input score 40
  • Fundraising efficiency: $49.54 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 94.2%; rating input score 94; 54th percentile among comparable filings
  • 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: 5 of 8 controls in place; rating input score 62
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11.2%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 12.8%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 45% of revenue deployed · 40.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $158K in reported program spending
  • Leadership: top reported pay $50K · 9 people listed
  • Consistency: 24 of 26 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 45/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 40/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.