Crudup-ward Activity Center
Nonprofit profile at a glance
- EIN
- 721357124
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Forest, MS, USA
- Phone
- 6015072315
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $10,615
- Expenses
- $10,545
- Assets
- $23,731
- Liabilities
- $293,653
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- Annie R Lowery (CEO)
Highest reported compensation
- Annie R Lowery (CEO): $3,950 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Founded in November 1996, the Crudup-Ward Activity Center (CWAC) is a 501 (c) 3 Non-Profit establishment located at 630 Longview Street, Forest, Scott County, Mississippi. The CWAC was strategically built with a mission dedicated to offering assistance to low-income families, such as after school support, as well as summer feeding program for youths; promoting the development of parenting skills; promoting Welfare Reform Programs-such as for TANF clients that will increase family stability; implementing workshop programs that will help women entrepreneurs and others start or enhance their business; providing food pantry services to families in need; and improving family access to other resources such as single family housing's packager under the USDA-RD program. Since Covid, the organization has downsized the programs to mainly include food pantry services, assist small entrepreneurs with business plans and grant research, and has MOU as Packager for USDA-RD's single family housing.
What it reported doing in 2024
Essential Programs were operated in 2024: 1. Food Pantry Program 2. Single Family Housing Loans and Grants Program, as well backlog in administration.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 95% 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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 86
- Accountability: 16
- Sustainability: 38
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.3%; rating input score 99
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 22nd 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: Limited
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.7%; rating input score 56; 56th percentile among comparable filings
- Total-asset coverage ratio: 2.25; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 12.37; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 37.5%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: -25.3% per year; rating input score 0; 14th percentile among comparable filings
- Revenue growth: -43.7% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: -44.2% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 99.3% of revenue deployed · 100% of spending went to programs
- Governance: 3 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $11K in reported program spending
- Leadership: top reported pay $4K · 1 people listed
- Consistency: 40 of 41 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 5 filing years from 2020 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 — Accountability: Governance controls: 4 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Operating margin scored 56/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 1/100.
- High — Sustainability: Officer compensation ratio scored 9/100.