Upham's Corner Community Center Inc

Nonprofit profile at a glance

EIN
042708670
IRS 990 coverage
2009–2017
Forms available
Form 990 2017
Location
Dorchester, MA, USA
Phone
6172826110
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Official website

Reported finances

Revenue
$927,147
Expenses
$988,812
Assets
$333,318
Liabilities
$178,112

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • ANDY SOARES (PRESIDENT, ACTING TREASURER)
  • ED MARCARELLI (PRESIDENT, PAST)
  • DAVID CRANE (VICE PRESIDENT)
  • KEVIN O'ROURKE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KEVIN O'ROURKE (EXECUTIVE DIRECTOR): $105,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide low income high-risk youth with all of the critical programs and services that allow inner city children and youth to rise above poverty, to become the first in their families to graduate from college, to lead the community as a place of peace and prosperity, and to thrive as the adults of tomorrow.

What it reported doing in 2017

Youth development - over 500 enrolled includes summer camp, youth day care program, various recreational activities, after school programs, tutoring and child day care.

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. The required major-donor schedule is missing or incomplete and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 75
  • Accountability: 90
  • Sustainability: 20
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.8%; rating input score 90
  • Program expense ratio: 84.2%; rating input score 84
  • Fundraising efficiency: $18.66 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • 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: -6.7%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 10.6%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: -9.3% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -17.4% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 89.8% of revenue deployed · 84.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $832K in reported program spending
  • Leadership: top reported pay $105K · 14 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 9 filing years from 2009 to 2017
  • 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.

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.

  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.