West Central Community Development Assoc

Nonprofit profile at a glance

EIN
911128972
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Spokane, WA, USA
Phone
5093269540
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,220,013
Expenses
$2,316,474
Assets
$1,926,308
Liabilities
$243,027

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

Leadership & pay

17 people listed

Executive titles in this filing

  • JOSH DILUCIANO (PRESIDENT)
  • BRENDA WILBUR (VICE PRESIDENT)

People named in this filing

  • CURT CHAMBERS (DIRECTOR)
  • KIM WEBER (TREASURER)
  • JOSH DILUCIANO (PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Community center services

What it reported doing in 2024

Community inclusion/pathways to employment: one on one program for developmentally disabled clients for exposure to community activities and job training including job assistance

Operating model

Revenue model
Grant-funded. 61% of the money available for current operations came from government grants.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.3%; rating input score 78
  • Program expense ratio: 73.9%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.3%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 78.3% of revenue deployed · 73.9% of spending went to programs
  • Governance: 17 of 17 board members independent · 7 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $1.7M in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • 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 — Sustainability: Operating margin scored 21/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.