Shelby County Community Services Inc

Nonprofit profile at a glance

EIN
370993757
IRS 990 coverage
2009–2023
Forms available
Form 990 2023, Form 990-T 2022
Location
Shelbyville, IL, USA
Phone
2177745587
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$8,471,229
Expenses
$6,164,395
Assets
$32,444,521
Liabilities
$1,020,888

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • DEBBIE CRUIT (PRESIDENT)
  • SUSAN LOVE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DEBBIE CRUIT (PRESIDENT): $65,000 total reported compensation
  • SUSAN LOVE (EXECUTIVE DIRECTOR): $26,719 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Shelby county community services is dedicated to securing for those citizens who are developmentally, emotionally, or culturally disadvantaged, the opportunity to realize their goals of where and how they may learn, live, work, reside, and play.

What it reported doing in 2023

Living assistance services: the community integrated living arrangement program provides approximately 24 disabled individuals the opportunity to acquire the skills and to receive the assistance necessary to promote independence in daily living. The community residential alternative program provides constant supervision, training, and assistance to severe and profoundly mentally handicapped adults in a home like environment to enabled the resident to maintain and develop the skills necessary to remain in a least restrictive residential setting. The community living arrangement program provides residential services to adults who have a psychiatric disability, moderately impaired, and are capable of benefiting from the daily supervision and training to enabled the resident to achieve and maintain his/her least restrictive residential setting.

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
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.

The verdict

STRONG - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 83
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.4%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 9th 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: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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

Sustainability

  • Operating margin: 27.2%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 5.26; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $5.5M in reported program spending
  • Leadership: top reported pay $65K · 6 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and related organizations
  • Filing history: 13 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.