West Central Community Action

Nonprofit profile at a glance

EIN
420919214
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Harlan, IA, USA
Phone
712-755-5135
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$13,959,924
Expenses
$13,546,040
Assets
$5,552,210
Liabilities
$1,388,723

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

Leadership & pay

25 people listed

Executive titles in this filing

  • CHARLES PARKHURST (PRESIDENT)
  • TRISTA MCLAUGHLIN (VICE PRESIDENT)
  • WENDY MUELLER (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • WENDY MUELLER (CHIEF EXECUTIVE OFFICER): $122,436 total reported compensation
  • KEITH BRUCK (CHIEF FINANCIAL OFFICER): $111,348 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empowering families and individuals to achieve their highest potential.

What it reported doing in 2024

Cacfp homes - promotes good nutrition, positive eating habits and attitudes for children in registered family and group day care homes by providing meal cost reimbursement following training, safety/sanitation inspections, nutritional consultation and menu reviews. Cacfp centers - provides breakfast, lunch and snack to meet head start and early head start children's nutritional needs.

Operating model

Revenue model
Grant-funded. 95% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 66% for direct work, and 34% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 41
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.3%; rating input score 95
  • Program expense ratio: 98.1%; rating input score 98
  • Fundraising efficiency: Limited

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: 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: 3%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 8th percentile among comparable filings

Details

  • What they do: 7 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 95.3% of revenue deployed · 98.1% of spending went to programs
  • Governance: 23 of 23 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $13.3M in reported program spending
  • Leadership: top reported pay $122K · 25 people listed
  • Highest-paid contractors: 3 contractors listed · $1.1M reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.