Scarsdale Community Center Inc

Nonprofit profile at a glance

EIN
113643049
IRS 990 coverage
2010–2012
Forms available
Form 990 2012, Form 990-EZ 2009
Location
Scarsdale, NY, USA
Phone
9147222163
Rating confidence
Limited
Sector
Neighborhood Centers

Official website

Reported finances

Revenue
$2,900
Expenses
$4,955
Assets
$557,049
Liabilities
$530,671

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

34 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Exploration of possible community center including indoor aquatic, fitness and meeting space, to serve all residents of scarsdale, New York as a public facility, and as opportunity permits, participation in implementation of the same.

What it reported doing in 2012

Community center work this past year has concentrated on planning and addressing pre-authorization issues, reflecting the recent severe national recession and a recent New York state tax cap and their impact upon public benefit projects such as the one contemplated. Planning work in particular addressed financial matters, a possible interim solution of using a softcover ("bubble") over the village of scarsdale's existing outdoor swimming pool until a permanent indoor public facility can be built, and preparations for a capital fundraising campaign.

Operating model

Revenue model
Donor-supported. 98% 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: 90
  • Accountability: 76
  • Sustainability: 46
  • Growth: 0

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -70.9%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 112.42; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.95; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -86.7% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -5.8% per year; rating input score 0; 28th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 34 of 34 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $465 in reported program spending
  • Leadership: top reported pay $0 · 34 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • 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: 4 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.