Foundation of Community Assistance and Leadership Inc

Nonprofit profile at a glance

EIN
311471952
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Miami, FL, USA
Phone
3054236399
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Reported finances

Revenue
$1,257,817
Expenses
$1,378,033
Assets
$44,761
Liabilities
$179,393

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Jamila English (Executive Director)

Highest reported compensation

  • Jamila English (Executive Director): $124,800 total reported compensation

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

Overview

Mission

FOCAL operates an afterschool and summer camp program for low income youth. The classes and activities provided include: homework assistance & tutoring, computer science and nutrition, business and youth employment, college prep, and physical education.

What it reported doing in 2024

Afterschool and summer camp exceed 150 participants with over an 85% retention rate. Outstanding staff support resulted in excellent academic achievement by participants. Participants took part in local field trips and college tours. Providing snacks and dinner is also an accomplishment of the program, since FOCAL is located in a low income neighborhood, our nutrition programs ensures that participants do not go to bed hungry. This year 80% of the students attending the tutoring program improved post test scores in reading and math. Based on post test results, 90% of the students attending the life skills workshops improved from their pretest scores.

Operating model

Revenue model
Grant-funded. 73% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 13
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.2%; rating input score 94
  • Fundraising efficiency: Limited

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: 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -9.6%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 4.01; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 9.1%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 12.9% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $125K · 6 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.