Group 14621 Community Association Inc

Nonprofit profile at a glance

EIN
161079596
IRS 990 coverage
2010–2017
Forms available
Form 990 2017
Location
Rochester, NY, USA
Phone
5852664693
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Coalitions

Reported finances

Revenue
$122,410
Expenses
$117,050
Assets
$153,379
Liabilities
$32,320

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Regina Seabrook (President)
  • George Moses (Executive Director)

Highest reported compensation

  • George Moses (Executive Director): $86,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule O

What it reported doing in 2017

Housing analysis, need assessment, and community support for the entire 14621 area.

Operating model

Revenue model
Grant-funded. 62% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 88% 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. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 84
  • Accountability: 67
  • Sustainability: 42
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.9%; rating input score 61
  • Program expense ratio: 63.7%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 24th 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: 87.5%; rating input score 88; 22nd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.4%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: -22.9% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 60.9% of revenue deployed · 63.7% of spending went to programs
  • Governance: 7 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $75K in reported program spending
  • Leadership: top reported pay $86K · 7 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 6 filing years from 2010 to 2017
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 52/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.