Local Management Board of Allegany County

Nonprofit profile at a glance

EIN
043807159
IRS 990 coverage
2012–2020
Forms available
Form 990 2020
Location
Cumberland, MD, USA
Phone
3017847060
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$551,722
Expenses
$551,687
Assets
$412,286
Liabilities
$359,582

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

15 people listed

People named in this filing

  • MELANIE CHAPMAN (SECRETARY)
  • BECKI CLARK (DIRECTOR)
  • KAREN CROSBY (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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Building the community's capacity to provide parents and caregivers the resources to create nurturing, stable environments for our county's children through interagency coordination and planning.

What it reported doing in 2020

Model smoking program - designed to promote awareness and knowledge of harms of tobacco use among school aged children in grades 5-8. A specific emphasis will be placed on the prevention of vaping.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 88
  • Accountability: 94
  • Sustainability: 32
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.2%; rating input score 80
  • Program expense ratio: 80.2%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.7%; rating input score 99; 43rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 0%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.87; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 83; 83rd percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 80.2% of revenue deployed · 80.2% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $443K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 9 filing years from 2012 to 2020
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.