Harris Courts Inc

Nonprofit profile at a glance

EIN
161143691
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Harrisville, NY, USA
Phone
3155431040
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$57,690
Expenses
$41,019
Assets
$221,636
Liabilities
$104,069

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

Leadership & pay

9 people listed

Executive titles in this filing

  • BILLIE MANCHESTER (VICE PRESIDENT)
  • MARIANNA DICOB (PRESIDENT)
  • BILLIE MANCHESTER (VICE PRESIDENT)

People named in this filing

  • SUZANNE YOUNG (DIRECTOR)
  • KAREN PRICE (DIRECTOR)
  • MURRAY COLLETTE (DIRECTOR)

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

Rental of low income housing

What it reported doing in 2024

Fee paid for bookkeeping/site manager payroll

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 82
  • Accountability: 24
  • Sustainability: 60
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71%; rating input score 71
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th 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: Limited
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Fail

Sustainability

  • Operating margin: 28.9%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 5.4; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 57th percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 28th percentile among comparable filings

Details

  • Where the money goes: 71% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $41K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.