Little Compton Community Center

Legal name: Little Compton Community Center Corporation

Nonprofit profile at a glance

EIN
050465899
IRS 990 coverage
2013–2025
Official website data refreshed
Aug 2026
Forms available
Form 990 2025
Location
Little Compton, RI, US
Phone
(401) 635-2400
Rating
74
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Physical Fitness and Community Recreational Facilities

Official website

Reported finances

Revenue
$799,677
Expenses
$696,935
Assets
$2,750,205
Liabilities
$19,383

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • Amy Mooney (Executive Director)
  • Diane MacGregor (Vice President)
  • William Theriault (President)

Highest reported compensation

  • Amy Mooney (Executive Director): $86,923 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a welcoming community center that offers diverse programs and services for all ages in Little Compton, Rhode Island.

What it reported doing in 2025

The After School Club (ASC) provides daily after-school care for fifteen to twenty children age 5 to 12. The program operates nine months of the year in coordination with the school year, providing a supportive educational environment that offers structured homework assistance along with enrichment projects. The availability of need-based scholarships provides families suffering financial hardship with high-quality and affordable child care.

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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

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: 50
  • Transparency & Controls: 100
  • Accountability: 79
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.5%; rating input score 51
  • Program expense ratio: 52.4%; rating input score 52
  • Fundraising efficiency: $12.1 raised per $1 spent on fundraising; rating input score 41; 41st 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; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.8%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 3.95; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 12.5%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 8.9% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 20th percentile among comparable filings

Details

  • What they do: 19 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 51.5% of revenue deployed · 52.4% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $365K in reported program spending
  • Leadership: top reported pay $87K · 14 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 12 filing years from 2013 to 2025
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.