Washington Street Community Center

Nonprofit profile at a glance

EIN
840596152
IRS 990 coverage
2012–2022
Forms available
Form 990 2022
Location
Denver, CO, USA
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Neighborhood Centers

Official website

Reported finances

Revenue
$542,395
Expenses
$557,503
Assets
$1,109,018
Liabilities
$18,338

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Cristie Martin (Executive Director - Acting)
  • Jolie Brawner (Executive Director)
  • Maurice Washington (President)
  • Saskia Sawyer (Vice President)

Highest reported compensation

  • Cristie Martin (Executive Director - Acting): $37,365 total reported compensation
  • Jolie Brawner (Executive Director): $26,490 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To cultivate meaningful community participation through programs designed to meet the need of working families, individuals and groups in south central Denver and the greater Metro area.

What it reported doing in 2022

Childrens Program: Our childrens program serves children ages 2.5-12. There are three components to our childrens programming, preschool, school age and summer camp. The WSCC preschool serves children from 2.5-5 and is a play-based learning program with an emphasis on the arts and school readiness. Each of our two preschool classrooms is mixed age. We have earned a 3-diamond Colorado Shines rating. The rating is based on the learning environment, family partnerships, training/education of staff and group size. We also offer before and after care for school aged children (5-12). Programming encourages exploration of the arts to develop creativity, imagination and positive behavior. During the summer months a full day summer camp is offered to school aged children. Each week follows a theme and campers are able to explore Denver.

Operating model

Revenue model
Earned-program. 64% of the money available for current operations came from fees and other program revenue.
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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 86
  • Accountability: 84
  • Sustainability: 44
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.3%; rating input score 87
  • Program expense ratio: 84.9%; rating input score 85
  • Fundraising efficiency: $3.82 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 11th 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: -2.8%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 1.99; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 11.5%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: -4.3% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 87.3% of revenue deployed · 84.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $473K in reported program spending
  • Leadership: top reported pay $37K · 6 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2012 to 2022
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Fundraising efficiency scored 11/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.