Warren County Community Services Inc
Nonprofit profile at a glance
- EIN
- 310872922
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Lebanon, OH, USA
- Phone
- 5136952212
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $15,356,155
- Expenses
- $14,203,962
- Assets
- $13,705,514
- Liabilities
- $4,540,172
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- Linda Burke (President)
- Mark Sousa (Vice President)
- Dawna Fogarty (Chief Executive Officer)
Highest reported compensation
- Dawna Fogarty (Chief Executive Officer): $157,358 total reported compensation
- Alena Speed (Chief Programs Officer): $123,257 total reported compensation
- Holly Roush (Chief Operations Officer): $123,018 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Health and Welfare organization serving low-income, senior citizens and others in need of assistance in Warren County.
What it reported doing in 2024
Community Assistance - Emergency Services & Nutrition and Cooking Classes; Retired Senior Volunteer Program (an AmeriCorps Seniors program) provides meaningful volunteer opportunities for retired persons aged 55 and over; Title III senior services; Literacy Connections offers adult basic literacy and English as a second language for anyone in Warren County seeking to make gains and improve their English literacy skills; and Senior housing management services - WCCS is the nonprofit sponsor for 11 affordable senior housing sites scattered throughout Warren County.
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 96% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 83
- Accountability: 100
- Sustainability: 51
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.4%; rating input score 83
- Program expense ratio: 89.9%; rating input score 90
- Fundraising efficiency: $89.22 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 7.5%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 0.96; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0.33; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 3.7%; rating input score 62; 62nd percentile among comparable filings
Growth
- Program expense growth: 5.4% per year; rating input score 100; 45th percentile among comparable filings
- Revenue growth: 6.7% per year; rating input score 100; 57th percentile among comparable filings
- Asset growth: 9.2% per year; rating input score 100; 61st percentile among comparable filings
Details
- Where the money goes: 83.4% of revenue deployed · 89.9% of spending went to programs
- Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $12.8M in reported program spending
- Leadership: top reported pay $157K · 18 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $972K reported
- Consistency: 35 of 35 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 11 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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 — Sustainability: Total-asset coverage ratio scored 35/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.