Corporation for Global Community Development

Nonprofit profile at a glance

EIN
412253250
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2016
Location
Jackson, MS, USA
Phone
6019481874
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$374,915
Expenses
$388,106
Assets
$463,646
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • LEROI GRAY (PRESIDENT)
  • JEFFREY TAYLOR (VICE PRESIDENT/TREASURER)

Highest reported compensation

  • JENNIFER BIARD (FOUNDER / BOARD CHAIR): $242,904 total reported compensation
  • DOROTHY BIARD (EMERITUS - FOUNDING MEMBER): $121,799 total reported compensation
  • GALE ROBINSON (BOARD MEMBER): $69,933 total reported compensation

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

Overview

Mission

Corporation for global community development was designed to promote the growth and development of low to moderate income individuals and communities throughout the state through alleviating hunger, elevating social well-being, and providing personal development and educational programs for children, adults, and senior citizens.

What it reported doing in 2024

Youth educational support services including aftershool programming and a virtual learning incubator.

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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 61
  • Accountability: 72
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.9%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th 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: 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: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.5%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 28.1%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 22.6% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 14.2% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.9% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $380K in reported program spending
  • Leadership: top reported pay $243K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.