Coral Bay Community Council

Nonprofit profile at a glance

EIN
660637620
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013, Form 990-N 2008
Location
St John, VI, VQ
Phone
3407762099
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Official website

Reported finances

Revenue
$434,239
Expenses
$493,123
Assets
$106,501
Liabilities
$38,685

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Monica Miller-Smith (Executive Director)
  • Steve McKibben (President)
  • Tracy Pajewski (Vice President)

Highest reported compensation

  • Monica Miller-Smith (Executive Director): $83,628 total reported compensation

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

Overview

Mission

Our mission is to serve our community by protecting the environment, improving infrastructure, supporting education, encouraging social progress and planning for appropriate low-impact development. Our agenda in the aftermath of Hurricane Irma includes a broad agenda of community services and infrastructure repair and resiliency concerns.

What it reported doing in 2024

Watershed Management - projects in process to implement Coral Bay watershed management plan research and provide education and outreach on water supply, wastewater treatment, and solid waste management planning. Also implement restoration and best management practices for stormwater management. Program supported by USDA, DOI, DPNR, EPA 319(h), and numerous volunteers. 1500 people served, Tourism economy triples this population. Protection underway for 3,000 acres of watershed. Five-year Watershed Management Plan Update completed in 2021.

Operating model

Revenue model
Grant-funded. 75% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 99% 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 - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 82
  • Accountability: 84
  • Sustainability: 17
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.7%; rating input score 81
  • Program expense ratio: 71.1%; rating input score 71
  • Fundraising efficiency: $12.2 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • 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: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.6%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 17%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 80.7% of revenue deployed · 71.1% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $350K in reported program spending
  • Leadership: top reported pay $84K · 10 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.