CharityWatch currently has concerns about this organization and/or is unable to provide complete rating information due to the organization's nondisclosure of financial information. Please see the Analysts' Notes section for a more detailed explanation.
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Lorella Praeli | Co-President | $360,789 |
| 2 | Dorian Warren | Co-President | $309,645 |
| 3 | Afua Atta-Mensah | Chief of Programs | $239,993 |
|
1 Name: Lorella Praeli Title: Co-President Compensation: $360,789 |
|
2 Name: Dorian Warren Title: Co-President Compensation: $309,645 |
|
3 Name: Afua Atta-Mensah Title: Chief of Programs Compensation: $239,993 |
CharityWatch is unable to provide a letter grade rating of the Center for Community Change (CCC) at this time due to our specific concerns about the charity's financial reporting. For this reason we have assigned it a "?" rating for its 2023 fiscal year based on our analysis of the organizations's IRS Tax Form 990 and audited financial statements for that period. Specifically, CharityWatch is concerned that the charity could be including certain fundraising expenses in its reported program expenses. CharityWatch contacted CCC on November 6th, 2024 via U.S. mail and on November 26th, 2024 via email with questions about its financial reporting for its fiscal year ended September 30, 2023. In reference to page 8 of CCC's IRS tax Form 990, CharityWatch requested a breakout by vendor reflecting how payments to the independent contractors reported in this section were allocated by function and natural classification in 990 Part IX, Statement of Functional Expenses. Furthermore, CharityWatch requested breakouts by function to provide clarification on whether the $4,064,774 of Other Professional Fees (line 11g) that were allocated to Program expenses consisted of Joint Costs and/or contained any fundraising components. As of the date of this note, February 18, 2025, we have not yet received a response. If CCC provides an adequate response to the above questions in the future, CharityWatch may update CCC's fiscal 2023 rating at that time. |
CharityWatch's rating of Center for Community Change is for the 501(c)(3) public charity entity (tax ID #52-0888113). CharityWatch provides a separate rating for Center for Community Change Action, the related 501(c)(4) tax-exempt, social welfare organization (tax ID #27-0061100). CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) organizations, even when their financial activities are included together in a combined or consolidated audit, due to their differing treatments under the IRS tax code. For more information on this topic, please see our sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found on the Our Process page. For more information about things to consider when donating to organizations that have related public charity and social welfare entities, read "Sorting Out Nonprofit Pairs." According to the Center for Community Change (CCC) consolidated audit of September 30, 2023 (Note 11, Related Party): "The Center for Community Change Action ('CCCA') is a related, tax-exempt organization (under Section 501(c)(4) of the Internal Revenue Code), whose purpose is to increase the profile of policy issues that matter to low income people and people of color, as well as educate and empower low-income people and people of color to act on those issues. CCCA and the Organization [CCC and the Fund for the Center for Community Change] share office space and staff; however, the criteria for financial combination or consolidation (significant influence/control and economic interest) have not been met; therefore, the financial activities of the organizations are not consolidated [in the audited financial statements]. CCCA reimburses the Organization for salaries and other administrative costs. The Organization also reimburses CCCA for program expenses paid on the Organization's behalf. [...] During the years ended September 30, 2023 and 2022, the Organization granted $0 and $200,000, respectively. This amount is included in grants and contributions on the accompanying Consolidated Statements of Activities and Changes in Net Assets. The Organization did not receive any grants from CCCA during the years ended September 30, 2023 and 2022." |
According to the Center for Community Change tax filing for the fiscal year ended September 30, 2023, the Center reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III): Regarding nonfixed payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 7): "Afua Atta-Mensah received a signing bonus of $7,010." |
According to the Center for Community Change tax filing for the fiscal year ended September 30, 2023, the Center reports re: Supplemental Information to Form 990 or 990-EZ (IRS Form 990, Schedule O): Regarding the availability during the tax year of the organization's governing documents, conflict of interest policy, and financial statements (Form 990, Part VI, Section C, Line 19): "The organization does not make its governing documents, conflict of interest policy and financial statements available to the public." |