Mercy Community Services

Nonprofit profile at a glance

EIN
161463421
IRS 990 coverage
2010–2018
Forms available
Form 990 2018
Location
Rochester, NY, USA
Phone
5852542175
Rating confidence
Limited
Sector
Group Homes

Official website

Reported finances

Revenue
$0
Expenses
$82,583
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

10 people listed

People named in this filing

  • EUGENIA SLAUGHTER (CHAIR)
  • JUDITH AZOFF (VICE CHAIR)
  • EMILY DREW (TREASURER)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mercy community services (mcs), a ministry of the sisters of mercy and a not-for-profit corporation, works with underserved individuals and families, independent of religious affiliation, providing supportive environments and services with compassion and acceptance, in collaboration with the community of the greater rochester, New York area. Services include housing and support services for pregnant and parenting young women and their children, and access to primary health care for uninsured and underserved adults.

What it reported doing in 2018

Mercy community services was a sponsored ministry of the sisters of mercy, nyppaw community. Incorporated as a separate entity in 1992, the organization provided housing and support services for pregnant and parenting young women and their children, and access to primary health care for uninsured and underserved adults.in the fiscal year ending june 30, 2015 the organization recognized that its future financial viability as a separate business entity was in jeopardy. Accordingly, the board of directors actively pursued affiliation opportunities with other non-profit organizations. During this time frame, the board and administration of the organization, instituted an austerity budget and spending plan which restricted expenditures primarily to program expenditures. Cash flow was not sufficient to support even this limited spending. In may of 2016, after all affiliation options were exhausted, the board decided to discontinue all program services and begin the process of liquidation. Beginning with the decision to discontinue program services in may 2016, the process of liquidation of all assets and payments of outstanding liabilities has been in process and was completed by june 30, 2019. A final tax return has been prepared and filed for the year end june 30, 2019.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 93
  • Accountability: 82
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 91.8%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • 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: -56.4% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -32% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -15.7% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 91.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $76K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 7 filing years from 2010 to 2018
  • 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.

  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.