OCAB Community Action Agency Inc

Nonprofit profile at a glance

EIN
570479088
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Orangeburg, SC, USA
Phone
8035361027
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Reported finances

Revenue
$14,157,581
Expenses
$15,283,538
Assets
$8,160,535
Liabilities
$10,016,953

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Calvin Wright (Executive Director)

Highest reported compensation

  • Calvin Wright (Executive Director): $203,635 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of OCAB Community Action Agency, Inc. is to eliminate the causes and conditions of poverty in the service area by developing stategies to ensure a better quality of life

What it reported doing in 2024

The Low Income Home Energy Assistance (LIHEAP) Program is designed to help the states low-income households pay the price of home energy, defined as residential heating and cooling, and to increase energy self sufficiency; thereby reducint the vulnerability resulting from energy needs. The program is also designed to intervene in energy-related crisis situations (42 U.S.C. 8623(c) and 8624(b)(1) and to conduct outreach(42 U.S.C. 8624(b)(1). The program also provides services to encourage and enable households to reduce home energy needs and consequently eliminating the need for energy assistance including needs assessments, energy and income counseling and assistance with energy vendors(42 U.S.C. 8624(b)(16)). Payments are made directly to vendors and credited to the applicants bill.

Operating model

Revenue model
Grant-funded. 95% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 56
  • Accountability: 95
  • Sustainability: 21
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.6%; rating input score 93
  • Program expense ratio: 85.8%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 1.23; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: -10.8% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 92.6% of revenue deployed · 85.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $13.1M in reported program spending
  • Leadership: top reported pay $204K · 10 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.