Four Square Community Action

Nonprofit profile at a glance

EIN
566068400
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Andrews, NC, USA
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$7,642,251
Expenses
$7,167,396
Assets
$2,657,218
Liabilities
$361,186

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

Leadership & pay

15 people listed

People named in this filing

  • SHEILA SUTTON (BOARD CHAIR)
  • JOCELYN SATTERFIELD (SECRETARY)
  • MAGGIE BUTLER (BOARD VICE CHAIR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2024

Hud section 8 rental assistance is provided to eligibile participants in order to obtain affordable, safe and sanitary housing. The majority of clients are elderly, disabled, or families w/ young children. Head start is designed to foster healthy development in low income children. Hs provides early education and school readiness services, along with health, nutrition, and family support, to children and families with low incomes. During the 2024-2025 school year, the program served 162 children. In addition, 198 volunteers supported this work, the majority of whom were current or former hs parents. Community service block grant offers assistance in linking 369 clients with housing, food, emergency utiliity assistance, heating, employment, head start and educational assistance. Weatherization assistance helps low income citizens to save energy and reduce costs. Older adults, people with disabilities, families with children, high-energy users, and energy-burdened households are prioritized. A safer and more secure environment was provided for 27 households. Single family rehabilation provides loan-pool funds to eligible participants to obtain safe and sanitary housing. Clients are predominately elderly and disabled. The three units allocated were completed and supported aging in place and stabilzation and pre-1978 homes with lead hazards for children age 6 and under. Urgent repair assistance helps very low income homeowner to receive vital repairs that address urgent health and safety hazards, make accessibility modifications, and prevent displacement and to maintain housing and safely live in their home, 23 households were assisted.

Operating model

Revenue model
Grant-funded. 94% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 100
  • Accountability: 94
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.7%; rating input score 90
  • Program expense ratio: 95.6%; rating input score 96
  • 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: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 6.2%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 89.7% of revenue deployed · 95.6% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $6.9M in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Highest-paid contractors: 3 contractors listed · $316K reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • 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.

Key Signals

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

  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.