Polish National Home of Hartford Inc

Nonprofit profile at a glance

EIN
060496830
IRS 990 coverage
2012–2019
Forms available
Form 990 2019
Location
Hartford, CT, USA
Phone
8602471784
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$377,347
Expenses
$465,083
Assets
$193,025
Liabilities
$309,095

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

Leadership & pay

4 people listed

Executive titles in this filing

  • JACKIE BORKOWSKI (VICE PRESIDENT)
  • ROBERT KWASNICKI (PRESIDENT)

People named in this filing

  • JACKIE BORKOWSKI (VICE PRESIDENT)
  • ROBERT KWASNICKI (PRESIDENT)
  • IRENE SYP UNDERWOOD (RECORDING SECRETARY)

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

Provides for the common welfare of the polish-american community and to make available the facilities

What it reported doing in 2019

Provides for the common welfare of the polish-american community and to make available to them the facilities of the polish national home for social activities.

Operating model

Revenue model
Membership-supported. 97% of the money available for current operations came from membership dues.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 21
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 48.8%; rating input score 49
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -23.3%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 1.6; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: -9.1% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 48.8% of spending went to programs
  • Governance: 0 of 16 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $227K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2012 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 — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.