Council of Neighborhood Organizations

Nonprofit profile at a glance

EIN
112642812
IRS 990 coverage
2010–2011
Forms available
Form 990 2011
Location
Brooklyn, NY, USA
Phone
7188530100
Rating confidence
Limited
Sector
Professional Societies, Associations

Reported finances

Revenue
$242,017
Expenses
$263,220
Assets
$130,920
Liabilities
$96,444

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

5 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a range of social services to the communities of borough park, kensington, and sunset park sections of brooklyn New York.

What it reported doing in 2011

Neighborhood preservation program-to assist appr. 300 clients with housing related problems.

Operating model

Revenue model
Grant-funded. 93% of the money available for current operations came from government grants.
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 verdict

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

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 5
  • Sustainability: 25
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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: 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.8%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.74; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 12%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -31.8% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -26% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 4 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $226K in reported program spending
  • Leadership: top reported pay $32K · 5 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2010 to 2011
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.