The Livable Communities Coalition Inc

Nonprofit profile at a glance

EIN
203363431
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Atlanta, GA, USA
Rating confidence
Limited
Sector
Community Coalitions

Official website

Reported finances

Revenue
$383,051
Expenses
$428,151
Assets
$22,124
Liabilities
$370

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

Leadership & pay

40 people listed

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

Overview

Mission

The mission of the Livale Communities Coalition is to create walkable, mixed use communities with easy access to transit.

What it reported doing in 2012

The Livable Communities Coalition works to create walkable, mixed use communities by supporting greater housing densities and mixed-use developments, integrating transportation investments with appropriate land use and increasing housing choices. The Organization9s projects and initiatives are selected by its 75 plus member organizations with an eye toward sustainable environments, diversity, best practices and highest and best use of resources.

Operating model

Revenue model
Donor-supported. 100% 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: 85
  • Accountability: 79
  • Sustainability: 21
  • Growth: 20

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st 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: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -11.8%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 12.2%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -9.7% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 21.8% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 40 of 40 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $395K in reported program spending
  • Leadership: top reported pay $52K · 40 people listed
  • Consistency: 19 of 21 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2010 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.