Battle Creek Community Foundation

Nonprofit profile at a glance

EIN
382045459
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2009
Location
Battle Creek, MI, USA
Phone
2699622181
Rating
89
Verdict
STRONG
Rating confidence
Standard
Sector
Community Foundations

Official website

Reported finances

Revenue
$12,460,701
Expenses
$14,207,425
Assets
$130,090,632
Liabilities
$22,118,288

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

Leadership & pay

18 people listed

Executive titles in this filing

  • MARY MULIETT (PRESIDENT/CEO - PARTIAL YEAR)

Highest reported compensation

  • ELIZABETH SCHULTHEISS (VP OF FUND ADMIN & DATA): $125,619 total reported compensation
  • KELSEY RAMSEY (CONTROLLER): $125,542 total reported compensation
  • MARY MULIETT (PRESIDENT/CEO - PARTIAL YEAR): $121,248 total reported compensation

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

Overview

Mission

We promote giving, build endowment, and provide leadership to improve quality of life.

What it reported doing in 2024

Program expenses , special projects, and sub-grantee awards geared toward education, health and liveable communities in battle creek, mi and surrounding communities and to support emergency rental assistance and housing solutions.

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 75% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 100
  • Accountability: 100
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.7%; rating input score 88
  • Program expense ratio: 70.9%; rating input score 71
  • Fundraising efficiency: $26.07 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.9%; rating input score 100; 40th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 9.16; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 87.7% of revenue deployed · 70.9% of spending went to programs
  • Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $10.1M in reported program spending
  • Leadership: top reported pay $126K · 18 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 10 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 99 filed money-flow records
  • Related organizations: 98 filed related-organization links
  • 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 — Sustainability: Operating margin scored 7/100.