Nepperhan Community Center Inc

Nonprofit profile at a glance

EIN
131876350
IRS 990 coverage
2018–2019
Forms available
Form 990 2019
Location
Yonkers, NY, USA
Rating
82
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$2,103,683
Expenses
$2,485,076
Assets
$1,252,900
Liabilities
$1,612,856

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Evan Inlaw (President)
  • Cheryl Brannan (Vice President)
  • Jim Bostic (Executive Director)

People named in this filing

  • Evan Inlaw (President)
  • Cheryl Brannan (Vice President)
  • Connie Finney (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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

NCC provides a safe nuturing enviromemt where children of all ages are equipped with the necessary life skills, and their educational, social, spiritual and emotional needs are addressed through interactive activities such as academic enrichment, sports, cultural and arts.

What it reported doing in 2019

Healthy marriage and relationship education program takes 120 adults and 380 teenagers and enrolls these individuals in programs designed to mitigate causes of dysfunction. Many pf the adult population are unemployed, with prior histories etc, we are trying to make them productive citizens. The teenage population is subjected to a rigorous set of programs featuring financial literacy, college and career preparation as well as violence prevention and dispute resolution

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 100
  • Accountability: 94
  • Sustainability: 21
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.2%; rating input score 83
  • Program expense ratio: 70.4%; rating input score 70
  • Fundraising efficiency: $67.84 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: -18.1%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 1.29; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 93; 93rd percentile among comparable filings

Growth

  • Program expense growth: -77.2% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: -58.4% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: 26.2% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 83.2% of revenue deployed · 70.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2018 to 2019
  • Contacts: How to reach this organization
  • 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 — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.