Native American Cultural Center Inc

Nonprofit profile at a glance

EIN
161063534
IRS 990 coverage
2009–2017
Forms available
Form 990 2017
Location
Rochester, NY, USA
Phone
5854421100
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Reported finances

Revenue
$218,425
Expenses
$233,697
Assets
$183,663
Liabilities
$135,020

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • LEAH GIBBS (PRESIDENT)
  • RONALD GARROW (EXECUTIVE DIRECTOR THRU JULY 2018)
  • ANDY HOWLAND (VICE PRESIDENT)

Highest reported compensation

  • RONALD GARROW (EXECUTIVE DIRECTOR THRU JULY 2018): $28,543 total reported compensation
  • SYLVIE WAWIA (FINANCIAL DIRECTOR THRU AUG 2018): $24,376 total reported compensation
  • DANIELLE DOWNS (BOARD MEMBER THRU JUNE 2018): $9,555 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To serve the native american indians of the greater rochester area; to establish a center of work and interest for the members to improve their health, physical and mental condition; to preserve and promot the identity of the american indian.

What it reported doing in 2017

Family support sservices - serves individuals with developmental disabilities and their families in the finger lakes ten county service are through reimbursement of goods and services.

Operating model

Revenue model
Grant-funded. 86% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 39% for direct work, 54% for grants, and 7% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 59
  • Accountability: 82
  • Sustainability: 25
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.7%; rating input score 86
  • Program expense ratio: 80.1%; rating input score 80
  • Fundraising efficiency: $29 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 17th 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: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.79; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.74; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 26.7%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -2.2% per year; rating input score 0; 31st percentile among comparable filings
  • Revenue growth: -2.9% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 85.7% of revenue deployed · 80.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $187K in reported program spending
  • Leadership: top reported pay $29K · 9 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 9 filing years from 2009 to 2017
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.