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Center for Community Change Action

CharityWatch rating issued
February 2025

 
CharityWatch Rating
risk WARNING: See Analysts’ Notes
 

Contact Information

Center for Community Change Action
1536 U Street, NW
Washington, DC 20009

Other Names

Community Change Action

Tax Status

501(c)4

Stated Mission

Builds the power and capacity of low-income people, especially low-income people of color, to change the policies and institutions that impact their lives.

View similar charities
Data based on Fiscal Year Ended 09/30/2023

*Why a Question Mark Rating?

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.


Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
Center for Community Change Action
does not meet governance benchmarks.
 
Center for Community Change Action
does not meet transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

Unable to Provide Salaries

CharityWatch is unable to provide a range of Top Three Salaries for this charity for the above fiscal reporting year because we lack complete salary data for the organization. Except for officers, directors, and trustees, the IRS does not require breakouts of salaries totaling less than $100,000.

For example, XYZ charity would be required to provide a breakout in its tax form of compensation to its president of $55,000, but would not be required to provide a breakout of $99,000 in compensation to its top medical researcher if that person is not also an officer, director, or trustee of the organization.

This charity reports that compensation to its officers, directors, and trustees is under $100,000 per individual. Donors who would like to view limited salary data for this organization should refer to its tax form, which may be available on the charity's web site or from a number of third-party sources. See CharityWatch's Links page for information on obtaining copies of charity tax forms.


CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

CharityWatch is unable to provide a letter grade rating of the Center for Community Change Action (CCCA) 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 its IRS Tax Form 990 and audited financial statements for that period. 

CharityWatch contacted CCCA 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 CCCA's IRS tax Form 990, CharityWatch requested a breakout by vendor that reflects how all of the listed independent contractors' consulting work was allocated by function and natural classification in Form 990, Part IX, Statement of Functional Expenses. Furthermore, CharityWatch requested breakouts by function to provide clarification on whether the $829,062 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 CCCA provides an adequate response to the above in the future, CharityWatch may update the rating of CCCA at that time. 

CharityWatch's rating of Center for Community Change Action is for the 501(c)(4) tax-exempt, social welfare organization (tax ID #27-0061100).

CharityWatch provides a separate rating for Center for Community Changethe related 501(c)(3) public charity entity (tax ID #52-0888113).

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 Action (CCCA) audit of September 30, 2023 (Note 6, Related Parties):

"The Center for Community Change (CCC) is a related, tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code, whose purpose is to help low-income people, especially low-income people of color, develop the power and capacity to improve their communities and change policies and institutions that affect their lives.

CCCA and CCC share office space and staff; 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 CCC for salaries [and] other administrative costs. CCC reimburses CCCA for program expenses paid on CCC's behalf, and leases office space from CCCA.

[...]

During the years ended September 30, 2023 and 2022, CCCA granted CCC $0 and $200,000, respectively...CCCA did not make any grants to CCC...

[...]

During the year ended September 30, 2016, CCCA assisted in the creation of four (4) SuperPAC entities. As CCCA does not control (or exercise significant influence over) these entities, the financial transactions are not combined with those of CCCA [in the audited financial statements]. During the years ended September 30, 2023 and 2022, a total of $150,000 and $0, respectively, was transferred to the SuperPAC entities (for political expenditures to be incurred by these entities)."

According to the Center for Community Change Action 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."