Wilson Commencement Park

Nonprofit profile at a glance

EIN
222667299
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Rochester, NY, USA
Phone
5853403300
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Family Services

Official website

Reported finances

Revenue
$450,350
Expenses
$510,032
Assets
$971,898
Liabilities
$512,423

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Kathryn Bryan (President)
  • Cavelle Mighty (Executive Director)

Highest reported compensation

  • Alex Castro (Chair): $409,122 total reported compensation
  • Ruperto Montero (Treasurer): $302,278 total reported compensation
  • Sue Boss (Corporate Secretary): $220,295 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Wilson Commencement Park's mission is to assist low-income, single-parent families transition to financial independence and personal self-sufficiency.

What it reported doing in 2025

Wilson Commencement Park has 50 two- and three-bedroom townhouse units for low-income, single-parent families that offer program based affordable housing. Destiny, a secure apartment structure located on the Wilson Commencement Park campus with 18 apartment units is available for women who have experienced domestic violence and/or have mental health diagnoses or disabilities. Communiversity workshops are available to assist families striving to achieve economic and social stability, increase their independent earning power, and break the cycle of poverty and public benefits dependence. (Continued on Schedule O)Support services include on-site case management, crisis intervention, and life-skills coaching. Ongoing youth development programs are offered for school-aged children and youth, including summer camp. 68 adults and 130 youth residents received supportive services in 2025. The program is also supported by a NYSSHP grant which amounted to $216,271 in 2025.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - The filed numbers largely add up. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 69
  • Accountability: 42
  • Sustainability: 28
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59%; rating input score 59
  • Program expense ratio: 52.1%; rating input score 52
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th 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: -13.3%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 1.91; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 21.9%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: -1.4% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 59% of revenue deployed · 52.1% of spending went to programs
  • Governance: 0 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $266K in reported program spending
  • Leadership: top reported pay $409K · 6 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 22 of 22 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 85 filed related-organization links
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.