Maria Kaupas Center

Nonprofit profile at a glance

EIN
463016105
IRS 990 coverage
2020–2022
Forms available
Form 990 2022
Location
Chicago, IL, USA
Phone
7739258686
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Roman Catholic
Affiliation
Christianity

Reported finances

Revenue
$500
Expenses
$284,310
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • RITA GALLAGHER (PRESIDENT)

People named in this filing

  • RITA GALLAGHER (PRESIDENT)
  • GINA CIABATTARI (SECRETARY)
  • JEFFERY BARTOW (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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mkc was a catholic community center that has joyfully served the students of catalyst- maria, a k-12 chicago charter school and members of the marquette park area communities regardless of race, religion, culture or ethnicity. The mkc offered after school enrichment and special interest programming, retreats and adult workshops and classes.

What it reported doing in 2022

High school programming was available to all catalyst-maria charter school students in grades 9-12. Programming is offered monday through friday during after school hours throughout the school year, with varied scheduled activity over holiday breaks and the summer. Programs focus on youth development around areas of leadership, workforce development, spirituality and self expression and include both formal and informal opportunities to gather and build a community. Typical course offerings include cooking, dance, recording, creative expression, a young mens and womens group, overnight retreats and educational/formational field trips. The center welcomed 30-50 students. During covid restrictions meetings were done online. Maria kaupas center was inactive during the year ended june 30, 2022 and did not resume operation. It disolved on february 14, 2023.

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 82
  • Accountability: 76
  • Sustainability: 8
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.7%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -56,762%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 63.1% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: -147.4% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -77.3% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.7% of spending went to programs
  • Governance: 6 of 6 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2020 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.