Roca Pallin Youth Center Inc

Nonprofit profile at a glance

EIN
043374478
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Chelsea, MA, USA
Phone
6178895210
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$4,101,846
Expenses
$861,740
Assets
$12,326,894
Liabilities
$1,517,744

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

Leadership & pay

14 people listed

Executive titles in this filing

  • MARY BALDWIN (FOUNDER AND CEO)
  • CHRISTINE KENDALL (PRESIDENT)
  • LAUREN SANCHEZ-GILBERT (VICE PRESIDENT)

Highest reported compensation

  • MARY BALDWIN (FOUNDER AND CEO): $297,373 total reported compensation
  • ANNE HEALY (CFO): $243,017 total reported compensation

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

Overview

Mission

To operate exclusive for the benefit of, to perform the functions of, and to carry out the charitable purposes of roca, inc., an organization exempt from federal income taxation under section 501(a) as an organization described in section 501(c)(3) of the internal revenue code, whose charitable mission includes but is not limited to promoting the advancement of youth development and more specifically engaging in programs relating to youth development; and to carry out such purposes being operated, supervised, and controlled by roca, inc. Within the meaning of section 509(a)(3) of the internal revenue code.

What it reported doing in 2024

In particular, the corporation's purposes shall include, without limitation, i) to receive, maintain, hold and administer funds and assets and to expend or apply funds therefrom for the support of roca, inc.; and ii) to acquire real property and all improvements located therefrom and all rights and obligations appurtenant thereto, and to repair, improve, maintain, operate, manage, lease, dispose of and otherwise deal with such property in accordance with all applicable law; and to engage in and carry on any other activities permitted to a corporation organized under chapter 180 of the Massachusetts general laws, but only to the extent that such activities shall not preclude the classification of the corporation as an organization exempt under section 501(c)(3) of the internal revenue code.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 65
  • Accountability: 86
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.9%; rating input score 21
  • Program expense ratio: 99.9%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.3%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 79%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 14.3; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 10.9%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 10.7% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 17.1% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 20.9% of revenue deployed · 99.9% of spending went to programs
  • Governance: 12 of 13 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $861K in reported program spending
  • Leadership: top reported pay $297K · 14 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $4.4M reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 21/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.