Comprehensive Tutoring Team Inc

Nonprofit profile at a glance

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

1 person listed

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

To assist in providing specialized tutoring services in a variety of subject areas and grade levels for qualified students from low-income families.

Assisted in providing tutoring services for qualifying students at reduced or no cost.

Revenue model: Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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.

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

Consistency checks: 87.5%; rating input score 88; 4th percentile among comparable filings
Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
Governance controls: 1 of 8 controls in place; rating input score 12
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: 1.5%; rating input score 48; 48th percentile among comparable filings
Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: Limited

Program expense growth: Limited
Revenue growth: 83.3% per year; rating input score 100; 98th percentile among comparable filings
Asset growth: -200% per year; rating input score 0; 0th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 0 of 1 board members independent · 1 of 8 filing controls reported
Programs: 1 filed program accomplishment · $190K in reported program spending
Leadership: top reported pay $816K · 1 people listed · 0 of 6 pay-setting controls reported
Consistency: 8 of 9 current checks pass · 1 finding to review
Schedules: 6 filed schedules · includes executive pay
Filing history: 2 filing years from 2011 to 2012
Related organizations: 1 filed related-organization link
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Accountability: Independent voting board scored 0/100.
High — Transparency & Controls: Pay-setting controls scored 0/100.
High — Accountability: Governance controls: 6 of 7 not reported.
Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
High — Sustainability: Total-asset coverage ratio scored 0/100.
High — Growth: Asset growth scored 0/100.
Moderate — Sustainability: Operating margin scored 48/100.