Rockingham Community Action

Nonprofit profile at a glance

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

4 people listed

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

Prevent, reduce, and work towards the elimination of poverty.

Child education: Provide child care and schooling for low-income children and their families.

Revenue model: Earned-program. 93% of the money available for current operations came from fees and other program revenue.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 92.3%; rating input score 92; 15th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: 100%; rating input score 100; 73rd percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
Governance controls: 6 of 7 controls in place; rating input score 86
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Fail
- Independent financial-statement audit: Pass

Operating margin: -14.9%; rating input score 11; 11th percentile among comparable filings
Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 86; 86th percentile among comparable filings

Program expense growth: Limited
Revenue growth: -69% per year; rating input score 0; 2nd percentile among comparable filings
Asset growth: -74.3% per year; rating input score 0; 2nd percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 0 of 4 board members independent · 6 of 7 filing controls reported
Programs: 1 filed program accomplishment · $763K in reported program spending
Leadership: top reported pay $0 · 4 people listed
Consistency: 22 of 23 current checks pass · 1 finding to review
Schedules: 6 filed schedules · includes grants
Filing history: 3 filing years from 2009 to 2011
Related organizations: 1 filed related-organization link
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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

High — Accountability: Independent voting board scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Sustainability: Operating margin scored 11/100.
High — Growth: Asset growth scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 0/100.
Review — Accountability: Governance controls: Audit committee oversight not reported.
Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.