Westchester Consumer Empowerment Center

Nonprofit profile at a glance

EIN
134008619
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
Mount Vernon, NY, USA
Phone
9146995036
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$1,148,807
Expenses
$1,296,704
Assets
$2,347,389
Liabilities
$1,830,615

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • EVA SCHOLLE (VICE PRESIDENT)
  • ED KAPLIN (PRESIDENT)
  • JAMES RYE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JAMES RYE (EXECUTIVE DIRECTOR): $61,977 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The empowerment center creates communities, opportunities and services based on common experiences; to promote individual and social responsibility; to affirm individual rights and dignity through advocacy, education, and the development of healthy environments.

What it reported doing in 2013

The westchester consumer empowerment center provides the following major services: breakfast and lunch to the hungry, informational resources and problem solving assistance, advocacy for individuals receiving psychiatric services, support-line telephone services for those seeking information or who are currently in crisis, and technical assistance to individuals or groups who want to organize and provide mutual support to one another in local communities around the state of New York.

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 33
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.2%; rating input score 93
  • Program expense ratio: 82.6%; rating input score 83
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12.9%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 1.81; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.78; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2.6% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 71% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 93.2% of revenue deployed · 82.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $62K · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2011 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.