American Conservation Legacy Fd Inc

Nonprofit profile at a glance

EIN
251615372
IRS 990 coverage
2010–2020
Forms available
Form 990 2020, Form 990-T 2020
Location
Natural Bridge, VA, USA
Phone
5402912121
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$373,841
Expenses
$258,250
Assets
$4,101,449
Liabilities
$22,853

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • CHANDLER VAN VOORHIS (CHIEF EXECUTIVE OFFICER)

People named in this filing

  • TIMOTHY C HESS (SECRETARY/TREASURER)
  • W CAREY CRANE III (CHAIRMAN OF BOARD)
  • CHANDLER VAN VOORHIS (CHIEF EXECUTIVE OFFICER)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation is organized to undertake any one or more of the following activities for charitable, educational and/or scientific purposes: (a) retaining or protecting the natural or open-space values of real property(b) assuring the availability of real property for agricultural, forestal, recreational, or open-space use(c) protecting natural resources(d maintaining or enhancing air or water quality(e) preserving the historic, arhitectural or archaeological aspects of real property

What it reported doing in 2020

Operation of the caverns at natural bridges, including tours of historic natural caverns and sale of gift shop items.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 80
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.5%; rating input score 68
  • Program expense ratio: 89.5%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.9%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 15.88; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: -45.8% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -17.4% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -2.8% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 68.5% of revenue deployed · 89.5% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $231K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.