Culture Changing Christians Worship Center Inc

Nonprofit profile at a glance

EIN
882376466
IRS 990 coverage
2021–2021
Forms available
Form 990 2021
Location
Philadelphia, PA, USA
Phone
2156020580
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development
Affiliation
Christianity

Reported finances

Revenue
$803,000
Expenses
$644,116
Assets
$158,884
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Carl Day (President)

Highest reported compensation

  • Carl Day (President): $66,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the organization is to improve the community culture in disadvantaged areas through connection, compassion, and commitment based on the love and example of Jesus Christ.

What it reported doing in 2021

Beat the Block Men's Program offers a line of hope to individuals impacted by gun violence in the city of Philadelphia. Participants and staff work together to identify what it means to be a citizen and community member and what behaviors are consistent with those ideals. Program participants are then provided with the support needed to ensure that they reach their professional and personal goals. Leaders in business and the community instruct participants on job readiness and interviewing skills. Participants also engage in community events to help transform the current culture that lends itself to feelings of frustration and despair to one where there is hope and opportunity. The program is free to participants. In 2021, forty individuals successfully completed the program.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 61% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 64
  • Accountability: 79
  • Sustainability: 50
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.6%; rating input score 70
  • Program expense ratio: 86.7%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 2.4%; rating input score 2; 24th percentile among comparable filings
  • 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 19.8%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 10.3%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 69.6% of revenue deployed · 86.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $559K in reported program spending
  • Leadership: top reported pay $67K · 5 people listed
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Grant itemization coverage scored 2/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.