Target Community and Educational Services Inc

Nonprofit profile at a glance

EIN
521303673
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Westminster, MD, USA
Phone
4108489090
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$14,949,040
Expenses
$14,222,778
Assets
$11,310,888
Liabilities
$1,375,479

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

Leadership & pay

16 people listed

Executive titles in this filing

  • DR MATTHEW RAMSEY (Pres/CEO 7/1/22)

Highest reported compensation

  • AMY MURPHEY (VP & CFO): $200,175 total reported compensation
  • JESSICA DIXON (Vice Pres/COO): $195,488 total reported compensation
  • KATHLEEN MCCORMAC (Vice Pres HR): $162,521 total reported compensation

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

Overview

Mission

Target Community & Educational Services is dedicated to enhancing the lives of children and adults with intellectual and other disabilities through quality, community-based residential, educational, vocational, recreational and family support services.

What it reported doing in 2024

To provide training and conduct research and development of community-based residential, educational, vocational, recreational and family support services dedicated to enhance the lives of children and adults with intellectual and other disabilities.

Operating model

Revenue model
Earned-program. 92% 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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 56
  • Accountability: 100
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.5%; rating input score 80
  • Program expense ratio: 85.3%; rating input score 85
  • Fundraising efficiency: $7.09 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 17th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.9%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 7.9% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 80.5% of revenue deployed · 85.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $12.1M in reported program spending
  • Leadership: top reported pay $200K · 16 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $366K reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.
  • 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.