Westside Christian Community

Nonprofit profile at a glance

EIN
841445620
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Denver, CO, USA
Phone
7206904980
Rating confidence
Limited
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$323,671
Expenses
$331,762
Assets
$150,334
Liabilities
$126,457

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

3 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide affordable housing for low-income residents so that first time buyers can become homeowners. To provide life and family counseling, to mentor and train youth, to provide job training and employment services and to mentor and train community entrepreneurs.

What it reported doing in 2012

Graduated 10 students from 5th grade who will now move to the middle school.Graduated 17 kindergartners who will begin their primary education next year.Finished another successful year with 65 elementary school students successfully completing their coursework for advancement to their next grade level assignment.Opened our 8th year with 50 students for the 2013-14 school year.

Operating model

Revenue model
Earned-program. 71% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 34
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.5%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.84; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 41.6% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $249K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.