Presbyterian Community Center

Nonprofit profile at a glance

EIN
610444792
IRS 990 coverage
2009–2011
Forms available
Form 990 2011
Location
Louisville, KY, USA
Phone
5025840201
Rating confidence
Limited
Sector
Centers to Support the Independence of Specific Populations
Affiliation
Christianity

Official website

Reported finances

Revenue
$813,252
Expenses
$1,074,318
Assets
$4,669,299
Liabilities
$1,281,113

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

16 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The presbyterian community center (pcc), founded in 1898, serves as the comprehensive neighborhood center for smoketown, shelby park, phoenix hill and surrounding areas. Pcc is known for its work throughout the community as a leader in community engagement and development, strengthening families with tools leading to economic improvement and creating working partnerships that build upon a shared vision for the community. The very core of our work links residents to health and wellness, economic empowerment, youth development, leadership training, early child development, asset building, and housing and community support services.

What it reported doing in 2011

Help youth ages 6-18 learn and build leadership skills by participating in various programs and activities, including sports and recreation, the arts and creative expression, dance, social events, and workshops. The educational enhancement programs are designed to monitor the progress of youth and their educational needs. 376 unduplicated youth attended ydd programming, and 189 were regular enrolled participants (average attendance of at least 3 times per week).

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 94
  • Accountability: 77
  • Sustainability: 37
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 17th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -32.1%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 4.35; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -13.5% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 13 of 13 board members independent · 4 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $886K in reported program spending
  • Leadership: top reported pay $38K · 16 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 3 filing years from 2009 to 2011
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 5/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.