Liberty Community Services

Nonprofit profile at a glance

EIN
222849124
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
New Haven, CT, USA
Phone
2034957600
Rating
90
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$6,049,175
Expenses
$6,162,840
Assets
$5,158,855
Liabilities
$4,702,414

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

Leadership & pay

10 people listed

Executive titles in this filing

  • JEFFREY HUDSON (VICE PRESIDENT)
  • JOHNNY SCAFIDI (PRESIDENT)
  • JIM PETTINELLI (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JIM PETTINELLI (EXECUTIVE DIRECTOR): $127,435 total reported compensation
  • EILEEN KRAUSE (CFO): $125,683 total reported compensation

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

Overview

Mission

Liberty community services, inc., founded in 1987, strives to end homelessness in greater new haven. We offer services to people who live with HIV/AIDS, mental illness, and addiction and we help people achieve permanent housing in the community.

What it reported doing in 2024

Other programs include: liberty scattered site program: psh consists of 37 units in shared suites in a multi-family house. It provides psh and rental assistance to subsidize housing for those who have experienced homelessness. Liberty rapid rehousing program: these include short-term (up to 24 months) with support services and rental assistance to make housing affordable. All of these short-term slots are intended to elevate people to more permanent housing options or into a psh unit within the system. Dedicated to those who previously experienced homelessness and have dual diagnoses: 43 units in the community, at any one timeprevention & diversion services: offering a variety of short-term funds and support to prevent eviction (arrearage/back-rent), we provide security deposits on new housing opportunities, relocation support, and other diversion services. This program serves over 280 individuals per year.case management support services: liberty case management support services only programs includes support services and rental assistance to make housing affordable. Rental assistance provided by outside agencies. All of these provide psh units provided to those who previously experienced homelessness and have dual diagnoses: 164 units in the community.210 state street limited partnership was organized in 2002 for the purpose of owning, rehabilitating and renting 33 residential apartment units to qualified tenants. During 2021, the investor limited partner and the special limited partner exited and were replaced by the substitute limited partner, liberty 210 state llc which is 100% owned by liberty community services, inc. And holds a 99.99% interest in the partnership. Expenses related to 210 state street limited partnership include depreciation totaling $189,305.

Operating model

Revenue model
Grant-funded. 88% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, and 21% for grants.

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: 94
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.7%; rating input score 95
  • Program expense ratio: 93%; rating input score 93
  • Fundraising efficiency: $232.03 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.6%; rating input score 99; 35th percentile among comparable filings
  • 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: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: -1.9%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.91; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 94.7% of revenue deployed · 93% of spending went to programs
  • Governance: 8 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $5.7M in reported program spending
  • Leadership: top reported pay $127K · 10 people listed
  • Highest-paid contractors: 1 contractor listed · $260K reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 27/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.