The Center for Nonprofit Excellence

Nonprofit profile at a glance

EIN
200040424
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Louisville, KY, USA
Phone
5023152673
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Management & Technical Assistance

Reported finances

Revenue
$700,625
Expenses
$911,780
Assets
$653,361
Liabilities
$63,286

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

Leadership & pay

17 people listed

Executive titles in this filing

  • DAS ROOPRAI (CEO)

Highest reported compensation

  • DAS ROOPRAI (CEO): $200,362 total reported compensation

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

Overview

Mission

To accelerate the success of nonprofits through capacity building, connections, and community support to amplify the good work of the sector (continued on schedule o).cnpe's membership includes individuals, nonprofits, foundations, businesses, and governments in greater louisville and southern Indiana. We help nonprofit leaders and organizations become the best version of themselves. We provide high-quality professional development, consultation, and resources.

What it reported doing in 2024

Our strategic plan sets out four priorities to help us achieve our mission: 1) strengthen nonprofit impact, which includes focusing our learning, professional development, advocacy, customized consulting on the fundamentals: leadership, board governance, resource development, and nonprofit management. 2) operate through an equity lens, which includes ensuring diverse representation on our board, on our staff, and among our suppliers and vendors; and building connections with and support for black-, brown-, and indigenous-led organizations. (continued on schedule o)3) elevate community leadership & convening, which includes nurturing a thriving nonprofit/social impact sector ecosystem through community convenings, elevating cnpe's community-wide leadership presence, exploring multi-sector partnerships, building awareness of the sector's value, and advocating for more support.4) ensure cnpe sustainability and viability, which includes promoting cnpe's value proposition, resources, and offerings; leveraging technology to elevate our offerings; implementing efficient, effective communications; supporting a robust data management program; and ensuring our financial health through foundational partnerships, annual giving, enhanced earned revenue, and resource management. We are a membership organization that supports more than 400 members. Each year, members and others participate in our programs addressing all areas of nonprofit leadership, governance and management, and addressing racial inequity.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 70
  • Accountability: 90
  • Sustainability: 19
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.3%; rating input score 90
  • Program expense ratio: 69.2%; rating input score 69
  • Fundraising efficiency: $10.02 raised per $1 spent on fundraising; rating input score 38; 38th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -30.1%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 22%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: -4.2% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 90.3% of revenue deployed · 69.2% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $631K in reported program spending
  • Leadership: top reported pay $200K · 17 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.