People Making a Difference Through Community Service Inc

Nonprofit profile at a glance

EIN
043191846
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Boston, MA, USA
Phone
7819630373
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Voluntarism Promotion

Official website

Reported finances

Revenue
$132,245
Expenses
$114,885
Assets
$222,833
Liabilities
$3,717

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Lori Tsuruda (President & Executive Director)
  • Jennifer Blackmon (Vice President & Director)

Highest reported compensation

  • Lori Tsuruda (President & Executive Director): $67,602 total reported compensation

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

Overview

Mission

PMD seeks to create a world in which people and their businesses are socially aware and engaged in their communities such that they approach volunteerism by learning about problems and needs, volunteering their time, providing resources to address these programs and needs, and carrying out these activities dependably, safely and enjoyably in-person, virtually, and/or remotely.

What it reported doing in 2024

2024 Program Service Accomplishments People Making a Difference through Community Service, Inc. (PMD) promotes informed and responsible volunteerism by engaging individuals in meaningful, hands-on work that meets local needs and by helping charities and businesses develop their own, successful community involvement programs. People Making a Difference directly helped 22 charities and their clients. PMD partnered with these charities to plan and to complete 31 productive, high quality service projects involving 278 motivated volunteers in-person and virtually. PMD recruited 171 new volunteers who participated in the service projects described below. Together with 107 PMD volunteers who had participated in prior PMD projects, they gave 2,542 hours to complete needed work in 21+ communities. 82% (18) of the charities that PMD assisted had no staff dedicated to working with volunteers or relied on part-time staff, while the other 18% (4) received PMD assistance due to special needs. In 2024, PMD's community service program addressed the following issues: 43% Literacy (science, Braille), 23% Environment/Conservation, 18% Poverty/Hunger, 5% Youth Development, and 10% Support of Troops & First Responders. PMD's specific activities included the following: (continued on Schedule O)

Operating model

Revenue model
Donor-supported. 75% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 80
  • Sustainability: 53
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73%; rating input score 73
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: $6.95 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 83.3%; rating input score 83; 22nd 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.1%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 1.94; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 58.8%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: -0.5% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 73% of revenue deployed · 82.6% of spending went to programs
  • Governance: 5 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $95K in reported program spending
  • Leadership: top reported pay $68K · 6 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Fundraising efficiency scored 30/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.