Oakland Community Alternatives

Nonprofit profile at a glance

EIN
382838188
IRS 990 coverage
2009–2016
Forms available
Form 990 2016
Location
Oxford, MI, USA
Phone
3132785320
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Group Homes

Official website

Reported finances

Revenue
$66,393
Expenses
$44,122
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • DENISE HOOD (PRESIDENT)

Highest reported compensation

  • JANET MAZZETTI (DIRECTOR): $2,060 total reported compensation
  • STEVEN MAZZETTI (SECRETARY): $199 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide adult foster care to the developmentally disabled and geriatric consumers in southeastern Michigan.

What it reported doing in 2016

Operation of adult foster care homes in southeastern Michigan providing services to developmentally disabled men & women. This includes 24 hour staffing, room and board, basic work & living skills, programming, access to medical services and transportation in a person centered community environment. The facilities are located in macomb and oakland counties. The funding for the macomb and oakland counties is provided by the macomb- oakland regional center.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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 most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 93
  • Accountability: 81
  • Sustainability: 43
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.8%; rating input score 43
  • Program expense ratio: 86.7%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 23rd 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: 85.7%; rating input score 86; 25th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 33.5%; rating input score 85; 85th 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: 5.1%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -57% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -18.2% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: -24.6% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 42.8% of revenue deployed · 86.7% of spending went to programs
  • Governance: 6 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $38K in reported program spending
  • Leadership: top reported pay $2K · 7 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 8 filing years from 2009 to 2016
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.