Cypress Mandela Training Center

Nonprofit profile at a glance

EIN
800123340
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Oakland, CA, USA
Phone
5102087350
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Vocational, Technical Schools

Official website

Reported finances

Revenue
$1,182,032
Expenses
$1,753,126
Assets
$750,185
Liabilities
$1,148,873

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • Mike Hester (Board President)
  • Bernida Reagan (Board Vice President)
  • David Desilva (Executive Vice President)
  • Charles Simmons (Interim Executive Director)

People named in this filing

  • Alan Loving (Member)
  • Alicia Bert (Member)
  • Jim Oddie (Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule O

What it reported doing in 2023

The Organization provides advance training and education to students to develop positive self-image, life and marketable skill. The Organization also provides develop and implement programs to encourage students, including stop-outs and dropouts to pursue education and training to assure them a chance of succeeding

Operating model

Revenue model
Grant-funded. 70% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 87
  • Accountability: 88
  • Sustainability: 17
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.8%; rating input score 62
  • Program expense ratio: 41.7%; rating input score 42
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 86.7%; rating input score 87; 2nd 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -48.3%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 1.53; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -5.1% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 61.8% of revenue deployed · 41.7% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $636K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 22 of 24 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Program expense ratio scored 42/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D other liabilities reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.