Partners in Community Development

Nonprofit profile at a glance

EIN
223284700
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Rochester, NY, USA
Phone
5857382675
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services N.E.C.

Official website

Reported finances

Revenue
$581,919
Expenses
$604,869
Assets
$84,007
Liabilities
$7,513

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

Leadership & pay

5 people listed

Executive titles in this filing

  • TIMOTHY RAINEY (PRESIDENT)
  • LEN STATHAM (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LEN STATHAM (EXECUTIVE DIRECTOR): $86,213 total reported compensation

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

Overview

Mission

Partners in community development's mission is to provide on-site activities and services to low-income housing complexes that promotes community, tolerance, empowerment, and economic self-sufficiency.

What it reported doing in 2024

Resident services - assisting residences with connections into the community that improve their ability to become self-sufficient. Bipoc - this program focuses on families and children from bipoc communities that are having challenges with the mental health system. Workpays- this service helps residents choose, get, and maintain employment.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 78
  • Sustainability: 22
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.5%; rating input score 76
  • Program expense ratio: 73.6%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 80%; rating input score 80; 18th 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: Pass
    • 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: Fail

Sustainability

  • Operating margin: -3.9%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 14.3%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -13.3% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -5.9% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 20.7% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 76.5% of revenue deployed · 73.6% of spending went to programs
  • Governance: 4 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $445K in reported program spending
  • Leadership: top reported pay $86K · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2018 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.