Mack Avenue Community Church Comm Deve Corp

Nonprofit profile at a glance

EIN
272810691
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Detroit, MI, USA
Phone
3139237214
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Economic Development
Affiliation
Christianity

Reported finances

Revenue
$983,707
Expenses
$1,059,807
Assets
$1,945,847
Liabilities
$680,415

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

Leadership & pay

3 people listed

Executive titles in this filing

  • LEON STEVENSON (INTERIM-EXECUTIVE DIRECTOR)

Highest reported compensation

  • LEON STEVENSON (INTERIM-EXECUTIVE DIRECTOR): $27,000 total reported compensation

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

Overview

Mission

To provide services to the needy in a targeted detroit area.

What it reported doing in 2024

Started MACC in 2008 Started MACC Development in 2010 MACC Development purchases building that would become the community center. Multiple initiatives begin (MACC Literacy, MACC Sports, MACC Legal, etc.) The Commons, coffee shop & laundry mat opens in 2018 Pastor Leon disciples people and helps them grow in living like Jesus Christ Pastor Leon leads church and development through Covid. Pastor Leon leads community efforts to obtain affordable housing. I am not sure if you need my educational achievements: B.S. Wright State University - Communications Minor Sociology MA. The Ohio State University - Higher Education and Student Affairs MA The Ohio State University - Labor and Human Resources M.Div Gordon Conwell Theological Seminary - Master in Divinity

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
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 a large share of available resources goes toward mission work. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 37
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.7%; rating input score 80
  • Program expense ratio: 73.9%; rating input score 74
  • Fundraising efficiency: Limited

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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.7%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -3.8% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 79.7% of revenue deployed · 73.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $784K in reported program spending
  • Leadership: top reported pay $27K · 3 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.