Tiny House Community Development Inc

Nonprofit profile at a glance

EIN
474942066
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2016
Location
Greensboro, NC, USA
Phone
3368971001
Rating
36
Verdict
REVIEW
Rating confidence
Moderate
Sector
Temporary Housing

Official website

Reported finances

Revenue
$714,067
Expenses
$602,086
Assets
$1,581,093
Liabilities
$1,581,093

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

Leadership & pay

10 people listed

Executive titles in this filing

  • SCOTT JONES (Executive Director)

Highest reported compensation

  • SCOTT JONES (Executive Director): $41,600 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 be a coalition of diverse individuals and local organizations who aim to reduce homelessness by engaging in public and private partnerships to create tiny home communities.

What it reported doing in 2024

Smith Street Construction

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

REVIEW - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 77
  • Accountability: 26
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.7%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 2.63; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 12.3% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 18.6% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 19.1% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 7 filed program accomplishments · $335K in reported program spending
  • Leadership: top reported pay $42K · 10 people listed
  • Consistency: 13 of 15 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.