League of Women for Community Service

Nonprofit profile at a glance

EIN
237107406
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Boston, MA, USA
Phone
6175363747
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$564,083
Expenses
$118,767
Assets
$2,922,524
Liabilities
$291,241

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

Leadership & pay

12 people listed

Executive titles in this filing

  • KALIMAH REDD KNIGHT (PRESIDENT)

Highest reported compensation

  • ADRIENNE BENTON (TREASURER): $3,000 total reported compensation

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

Overview

Mission

The purpose of the league of women for community service shall be to undertake such work, educational and charitable, as will benefit the community and to cooperate with other agencies working for the same end. The league shall serve as a forum for informing the public about pertinent issues that affect the social, economic, and general well-being of the community. Such topics might include but not be limited to, health, education, and social concerns/issues.

What it reported doing in 2024

The league is in the midst of restoration planning for its headquarters. We had an architectural, structural analysis and conditions assessment completed. Meanwhile we have been sorting, cataloging, and preparing our papers and documents for archival and storages with the help of university archivists. The league's consultant has been submitting grant proposals to begin addressing immediate building remediation. Capital campaign discussion is underway. Traditionally our three largest programs have been a women's history month speaker's forum. Under charitable activities there has been a college scholarship program for black women, thanksgiving and christmas gift cards, food, and clothing for families in need, and public speaking events highlighting the role of the league's early pioneers in local and national black history. But with covid-19 the building has been closed, except to members safely following social distancing precautions. League attention has been focused inward, creating a new website and promotional material, subcommittee work, grant search and proposal submission. The pandemic did not prevent us from supporting families during the holidays and making a charitable contribution to a local non-profit.

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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.2%; rating input score 12
  • Program expense ratio: 57.7%; rating input score 58
  • Fundraising efficiency: $28.83 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings

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 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 78.9%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 24.61; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 19.8% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 12.2% of revenue deployed · 57.7% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $69K in reported program spending
  • Leadership: top reported pay $3K · 12 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 12/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.