Consumer Credit Counseling Service of Alabama Inc

Nonprofit profile at a glance

EIN
510235743
IRS 990 coverage
2011–2014
Forms available
Form 990 2014
Location
Montgomery, AL, USA
Phone
3342658545
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Financial Counseling

Official website

Reported finances

Revenue
$183,604
Expenses
$180,591
Assets
$229,643
Liabilities
$89,503

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • ROGER KNAUFF (Executive Director- nonvoting)

Highest reported compensation

  • ROGER KNAUFF (Executive Director- nonvoting): $54,956 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote safe and affordable housing,

What it reported doing in 2014

Housing acquisition and stabilization program - ccsa advances home ownership in Alabama by helping consumers become homeowners and by helping existing homeowners solve financial problems that threaten home retention. Counseling and training programs for first-time homebuyers help consumers weigh the pros and cons of ownership, evaluate their "mortgage readiness", understand the buying process, and learn to manage a household budget. Delinquent homeowners receive counseling to assess home retenti

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
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. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 93
  • Accountability: 100
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.5%; rating input score 92
  • Program expense ratio: 94%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 19th 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; 63rd 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: 1.6%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 1.27; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 30.4%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: -8.8% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 0% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 92.5% of revenue deployed · 94% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $170K in reported program spending
  • Leadership: top reported pay $55K · 12 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2011 to 2014
  • 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.

  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.