Babylon Rotary Foundation Inc C/o the Chwast Cpa Group Pc

Nonprofit profile at a glance

EIN
113121904
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Melville, NY, USA
Phone
6316699284
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$45,532
Expenses
$27,536
Assets
$49,424
Liabilities
$25

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

Leadership & pay

15 people listed

Executive titles in this filing

  • GUENKA GUENTCHEVA MD PHD (PRESIDENT)
  • TRISH EVANGELISTA (PRESIDENT EL)
  • JOSEPH DEBELLO (PRESIDENT EL)

People named in this filing

  • GUENKA GUENTCHEVA MD PHD (PRESIDENT)
  • MARY DONOVAN (SECRETARY)
  • CHRISTOPHER CUNNINGHAM (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

Community service

What it reported doing in 2024

Raised and distributed funds to many local and national charitable organizations, and awarded academic scholarships to area students.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 87% of its reported program spending out as grants.

The verdict

MIXED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 76
  • Accountability: 6
  • Sustainability: 60
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.4%; rating input score 56
  • Program expense ratio: 93.2%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 56.4%; rating input score 56; 46th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 39.5%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 1.79; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -7.8% per year; rating input score 0; 32nd percentile among comparable filings
  • Revenue growth: -4.9% per year; rating input score 0; 43rd percentile among comparable filings
  • Asset growth: -5.3% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 56.4% of revenue deployed · 93.2% of spending went to programs
  • Governance: 0 of 12 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $26K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 56/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.