The Center for Constitutional Values in C/o William Tulko Cpa

Nonprofit profile at a glance

EIN
463566966
IRS 990-EZ coverage
2020–2021
Forms available
Form 990-EZ 2021
Location
Hobe Sound, FL, USA
Phone
7722202634
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Civil Liberties

Reported finances

Revenue
$2,072
Expenses
$6,831
Assets
$0
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

  • CARLINE KINZER PHILIPBAR (DIRECTOR)
  • MICHAEL STETSON (DIRECTOR)
  • HERBERT ROSS (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Prior to termination in april 2021, the center for constitutional values was an independent educational organization created to foster greater appreciation for the us constitution so that all americans and in particular young americans, can participate in the debate and decisions about the future of the nation. Towards that end, in partnership with the martin county Florida school district, we offer college scholarships to high school students who demonstrate a superior knowledge and understanding of the us constitution. We also provided over the past years educational opportunities for the general public by bringing consitutional experts and other speakers to local venues. Our programs were supported through donations by individuals, businesses and organizations sharing our mission. The effects of the covid-19 pandemic made it almost impossible to raise sufficient funds to continue. In accordance with our by-laws, we distributed our remaining assets to the martin county schools

What it reported doing in 2021

Formal contests were held at 3 area high schools where martin county fl court judges asked questions of certain two student teams regarding the us constitution. Each winner of this preliminary round rec'd $250. 1st, 2nd and 3rd place final round winners each rec'd college scholarships $1,000, $500 and $250, respectively.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 92% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 82
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 79.4%; rating input score 79

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -229.7%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -71.4% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -153.2% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -200% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 79.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $5K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2020 to 2021
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.