Counseling and Consultation Services Inc

Nonprofit profile at a glance

EIN
621425012
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Limestone, TN, USA
Phone
4232578600
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Rehabilitation Services for Offenders

Reported finances

Revenue
$8,612,815
Expenses
$8,060,255
Assets
$5,226,879
Liabilities
$1,901,078

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

Leadership & pay

6 people listed

Executive titles in this filing

  • JAMIE EMERY (CEO (CURRENT))

Highest reported compensation

  • JAMIE EMERY (CEO (CURRENT)): $171,648 total reported compensation

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

Overview

Mission

To assess, treat and provide consultation regarding specialized treatment for youthful, adolescent sexual offenders, victims of sexual abuse and their families.

What it reported doing in 2024

Persimmion- sunset house is a staff ran foster home licensed for 3 youth between the ages of 13-17. These youth have stepped down from a residential facility or group home. These youth are permitted to finish high school, attend college, seek employment, etc. Tenneessee program- a licensed mental health provider for all youth under the age of 18. They assist in working with youth with trauma, unhealthy behaviors, and harmful behaviors.foster care- a seperate program for foster children between the ages of 13-17.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.9%; rating input score 85
  • Program expense ratio: 91.5%; rating input score 91
  • Fundraising efficiency: $3.28 raised per $1 spent on fundraising; rating input score 9; 9th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.4%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 84.9% of revenue deployed · 91.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $7.4M in reported program spending
  • Leadership: top reported pay $172K · 6 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 16 filing years from 2009 to 2024
  • 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 — Financial Efficiency: Fundraising efficiency scored 9/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.