Comstock Community Center Inc

Nonprofit profile at a glance

EIN
381902558
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Comstock, MI, USA
Phone
2693458556
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Neighborhood Centers

Reported finances

Revenue
$1,840,658
Expenses
$2,057,597
Assets
$2,789,262
Liabilities
$1,535,018

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • REGINALD KISSINGER JR (PRESIDENT)

People named in this filing

  • REGINALD KISSINGER JR (PRESIDENT)
  • JACKIE WAHL (VICE PRESIDE)
  • PAUL LAMPHEAR (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The comstock community center develops resources and strives to provide a diverse setting for education, recreation, social events, human service, life-long learning activities that enhance the lives of those it involves and builds a healthier community.

What it reported doing in 2025

Provide social services to the residents of comstock, Michigan and surrounding communities. The center has two main programs, comstock community center and the learning center. Comstock community center provides programs for adults, including travel and excursions, educational programs, exercise activities, craft classes and the conversation caf. The learning center provides services for ages from infancy through sixth grade including educational programming, before/after school care and a summer fun program.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 31
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.6%; rating input score 65
  • Program expense ratio: 57.6%; rating input score 58
  • Fundraising efficiency: $90.55 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 64th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -11.8%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 1.36; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -2% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 64.6% of revenue deployed · 57.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.