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.
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 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 Change, the 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." |