Acorn Community Enterprises

Nonprofit profile at a glance

EIN
680434948
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2011, Form 990-N 2022
Location
Montgomery Creek, CA, USA
Rating
66
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Family Services

Reported finances

Revenue
$70,075
Expenses
$40,851
Assets
$680,780
Liabilities
$8,591

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • Jamie Stenlund (School Asministrative Assistant)
  • Terri Orwig (Secretary)
  • James Dowling (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

KKRN 88.5 FM is licensed in Bella Vista, CA as a non-commercial educational radio station, commonly known as community radio. The station is run by volunteers and supported by people in the community. KKRN has several shows that are produced weekly by local volunteers.

What it reported doing in 2024

Hhap-b

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 72
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.6%; rating input score 42
  • Program expense ratio: 71.4%; rating input score 71
  • Fundraising efficiency: $21.24 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 41.7%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 16.66; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -36.7% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -5.4% per year; rating input score 0; 42nd percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 41.6% of revenue deployed · 71.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $31K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 17 of 19 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.