Rose Street Community Center

Nonprofit profile at a glance

EIN
522202119
IRS 990 coverage
2010–2017
Forms available
Form 990 2017
Location
Baltimore, MD, USA
Phone
4106756826
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Neighborhood Centers

Reported finances

Revenue
$342,324
Expenses
$301,436
Assets
$131,758
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • CLAYTON GUYTON (Executive Director)

Highest reported compensation

  • DIANA CASON (Treasurer): $23,579 total reported compensation
  • CLAYTON GUYTON (Executive Director): $18,357 total reported compensation
  • LETONYA BUCHANAN (Secretary): $651 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Improve communities by reducing tension in impoverished neighborhoods with large

What it reported doing in 2017

Assisting parolees by providing job training, medical care, counseling and transient housing during post incarceration. Tutoring children to strengthen education & reducing juvenile deliquency.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 54% for direct work, and 46% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the required major-donor schedule is missing or incomplete.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 81
  • Accountability: 72
  • Sustainability: 52
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 86
  • Program expense ratio: 98.2%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 11th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.9%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 14.1%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: -13.7% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -7% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -6% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 86.5% of revenue deployed · 98.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $296K in reported program spending
  • Leadership: top reported pay $24K · 6 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2010 to 2017
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.