Center for Community Change

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" in the Articles & Alerts section, below.

According to the Center for Community Change (CCC) combined audit of September 30, 2020 (Note 10, 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 an Executive Director; however, the criteria for financial combination (significant influence/control and economic interest) have not been met; therefore, the financial activities of the organizations are not combined [in the audited financial statements].

"CCCA reimburses the Organization for salaries and other administrative costs. The Organization pays CCCA for its ratable share of office space...and reimburses CCCA for program expenses paid on the Organization's behalf."

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"During the years ended September 30, 2020 and 2019, CCCA granted CCC $100,000 and $0, respectively. CCC did not make any grants to CCCA in either years."

According to the Center for Community Change combined audit of September 30, 2020 (Note 1 re: Risks and uncertainties):

"The Organization invests in various investment securities. Investment securities are exposed to various risks such as interest rates, market and credit risks.

"Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect the amounts reported in the accompanying [audited] combined financial statements."

According to the Center for Community Change combined audit of September 30, 2020 (Note 1 re: Economic uncertainties):

"On March 11, 2020, the World Health Organization declared the Coronavirus disease (COVID-19) a global pandemic. As a result of the spread of COVID-19, economic uncertainties have arisen which may negatively impact the Organization's operations. The overall potential impact is unknown at this time."

According to the Center for Community Change tax filing for the fiscal year ended September 30, 2020, 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):

"Lorella Praeli and Katherin[e] Kahan received bonuses of $5,000 and $2,500, respectively."


Lorella Praeli is reported as Vice President, with total compensation of $79,252 in calendar year 2019 (IRS Form 990, Part VII, Section A). Katherine Kahan is reported as "Dir. of Leg. & Advocacy Affairs," with total compensation of $171,545 in calendar year 2019 (IRS Form 990, Schedule J, Part II).