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9728 THIRD AVENUE NO 632
Brooklyn NY 11209-7742
Brooklyn NY | IRS ruling year: 1966 | EIN: 11-6077795
THE COMMUNITY MAYORS IS AN ALL VOLUNTEER ORGANIZATION PROVIDING RECREATIONAL OPPORTUNITIES FOR SPECIAL NEEDS CHILDREN IN THE NY METRO AREA FOR MORE THAN 60 YEARS.
Great
This charity's score is 100%, earning it a Four-Star rating. If this organization aligns with your passions and values, you can give with confidence.
This overall score is calculated entirely from a single beacon score: 100% Accountability & Finance. Learn more about our criteria and methodology.
We recognize that not all metrics and beacons equally predict a charity’s success. The percentage each beacon contributes to the organization’s overall rating depends on the number of beacons an organization has earned.
Use the tool below to select different beacons to see how the weighting shifts when only one, two, or three beacons are earned.
Rating histories are available for a growing number of rated organizations. Check back later to see if this organization has a rating history!
The IRS is significantly delayed in processing nonprofits' annual tax filings (Forms 990). As a result, the Accountability & Finance score for Community Mayors Inc. is outdated and the overall rating may not be representative of its current operations. Please check with the charity directly for any questions you may have.
Community Mayors Inc. has earned a 100% for the Accountability & Finance beacon. See the metrics below for more information.
This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.
This Accountability & Finance score represents IRS Form 990 data up until FY 2021, which is the most recent Form 990 currently available to us.
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Full Credit
Partial Credit
No Credit
Not ApplicableBoard Composition - 8/8 - 35/35 ptsBoard Composition - 8/8 - 35/35 pts
Charity Navigator looks for at least 3 board members, with more than 50% of those members identified as independent (not salaried).
The presence of an independent governing body is strongly recommended by many industry professionals to allow for full deliberation and diversity of thinking on governance and other organizational matters.
Source: IRS Form 990
Independent Audit or Financial Review - N/A - 0/0 ptsIndependent Audit or Financial Review - N/A - 0/0 pts
An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:
| Total Revenue Amount | Expectation to Receive Credit |
|---|---|
| $1 million or higher | Expected to complete an audit |
| $500,000 - $1 million | Expected to complete an audit, review, or compilation |
| Less than $500,000 | No expectation (removed from scoring methodology) |
Source: IRS Form 990
Conflict of Interest Policy - Listed - 5/5 ptsConflict of Interest Policy - Listed - 5/5 pts
Charity Navigator looks for the existence of a conflict of interest policy on the Form 990 as an accountability and transparency measure.
This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.
Source: IRS Form 990
Board Meeting Minutes - Documented - 5/5 ptsBoard Meeting Minutes - Documented - 5/5 pts
Charity Navigator looks to confirm on the Form 990 that the organization has this process in place as an accountability and transparency measure.
An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.
Source: IRS Form 990
Document Retention and Destruction - Listed - 5/5 ptsDocument Retention and Destruction - Listed - 5/5 pts
Charity Navigator looks for the existence of a document retention and destruction policy per the Form 990 as an accountability and transparency measure.
This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.
Source: IRS Form 990
Whistleblower Policy - Listed - 5/5 ptsWhistleblower Policy - Listed - 5/5 pts
Charity Navigator looks for the existence of a whistleblower policy per the Form 990 as an accountability and transparency measure.
This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.
Source: IRS Form 990
Website - Listed - 5/5 ptsWebsite - Listed - 5/5 pts
Charity Navigator looks for a website on the Form 990 as an accountability and transparency metric.
Nonprofits act in the public trust and reporting publicly on activities is an important component.
Source: IRS Form 990
Full CreditPartial CreditNo CreditNot ApplicableLiabilities to Assets Ratio - 0.00% - 15/15 ptsLiabilities to Assets Ratio - 0.00% - 15/15 pts
The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990). This ratio is an indicator of an organization’s solvency and/or long-term sustainability.
| Liabilities to Assets Ratio | Amount of Credit Received |
|---|---|
| Less than 50% | Full Credit |
| 50% - 59.9% | Partial Credit |
| 60% or more | No Credit |
Source: IRS Form 990
Program Expense Ratio - 90.95% - 25/25 ptsProgram Expense Ratio - 90.95% - 25/25 pts
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.
| Program Expense Percentage | Amount of Credit Received |
|---|---|
| 70% or higher | Full Credit |
| 60% - 69.9% | Partial Credit |
| 50% - 59.9% | Zero Points for Program Expense Score |
| Below 50% | Zero Points for Both Program Expense AND Liabilities to Assets Scores |
Source: IRS Form 990
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
No Data Available
Key Persons data is currently unavailable for this organization. This data is only available if this charity has at least one year of electronically-filed Form 990 data filed within the last six years.
Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website
Activities:
Fundraising (BMF activity code: 927)
Gifts, grants, or loans to other organizations (BMF activity code: 602)
Foundation Status:
Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes. 509(a)(2) (BMF foundation code: 16)
Affiliation:
Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)
The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (Community Mayors Inc.) or EIN (116077795) in the 'Search Term' field.
Not Currently Scored
Community Mayors Inc. cannot currently be evaluated by our Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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Community Mayors Inc. reported its three largest programs on its FY 2021 Form 990 as:
Spent in most recent FY
Percent of program expenses
RECREATION THERAPY - OPERATION SANTA CLAUS AT JFK AIRPORT, PORT AUTHORITY HANGER #19: OVER 4,000 SPECIAL NEEDS CHILDREN ARE ENTERTAINED IN A HANGAR PROVIDED BY THE PORT AUTHORITY OF NY & NJ. THEY ARE ... (More)
RECREATION THERAPY - OPERATION SANTA CLAUS AT JFK AIRPORT, PORT AUTHORITY HANGER #19: OVER 4,000 SPECIAL NEEDS CHILDREN ARE ENTERTAINED IN A HANGAR PROVIDED BY THE PORT AUTHORITY OF NY & NJ. THEY ARE SERVED SNACKS AND REFRESHMENTS, RECEIVE TOYS AND WATCH MACY'S SANTA CLAUS ARRIVE VIA DELTA AIR LINES AIRCRAFT WHILE THEY CELEBRATE THE SEASON. IT IS A SPECTACULAR EXPERIENCE. *TEMPORARILY OPERATING IN A VIRTUAL CAPACITY DUE TO COVID-19 PANDEMIC RESTRICTIONS. (Less)
Spent in most recent FY
Percent of program expenses
RECREATION THERAPY - AMUSEMENT PARKS, MUSEUMS & OTHER OUTINGS: CHILDREN ENJOY GAMES, RIDES AND CLOWNS AT ZOOS AND AMUSEMENT PARKS ACROSS THE 5 BOROUGHS OF NYC. *TEMPORARILY ON HOLD DUE TO COVID-19 PAN ... (More)
RECREATION THERAPY - AMUSEMENT PARKS, MUSEUMS & OTHER OUTINGS: CHILDREN ENJOY GAMES, RIDES AND CLOWNS AT ZOOS AND AMUSEMENT PARKS ACROSS THE 5 BOROUGHS OF NYC. *TEMPORARILY ON HOLD DUE TO COVID-19 PANDEMIC RESTRICTIONS. (Less)
Spent in most recent FY
Percent of program expenses
SCHOLARSHIP PROGRAMS: AWARDED TO A STUDENT AT POLY PREP SCHOOL WHO VOLUNTEERS AT A COMMUNITY MAYORS' EVENT AND SUBMITS AN ESSAY ON COMMUNITY SERVICE WHICH IS JUDGED BY A COMMITTEE OF POLY PREP EDUCATO ... (More)
SCHOLARSHIP PROGRAMS: AWARDED TO A STUDENT AT POLY PREP SCHOOL WHO VOLUNTEERS AT A COMMUNITY MAYORS' EVENT AND SUBMITS AN ESSAY ON COMMUNITY SERVICE WHICH IS JUDGED BY A COMMITTEE OF POLY PREP EDUCATORS AND THE CHIEF MAYOR. ADDITIONALLY UP TO FIVE FINANCIA (Less)
Community Mayors Inc. cannot currently be evaluated by our Culture & Community methodology because we have not received data from the charity regarding its Constituent Feedback or Equity Practices strategies.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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Community Mayors Inc. cannot currently be evaluated by our Leadership & Adaptability methodology because we have not received data from the charity regarding its leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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Impact & Results
Accountability & Finance
Culture & Community
Leadership & Adaptability
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