Bell Canyon Association

Nonprofit profile at a glance

EIN
952652658
IRS 990 coverage
2013–2023
Forms available
Form 990 2023
Location
Bell Canyon, CA, USA
Phone
8183469879
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,385,755
Expenses
$3,463,443
Assets
$2,778,592
Liabilities
$3,055,429

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • KEVIN KEEGAN (CO-PRESIDENT)
  • MIKE KLEIN (CO-PRESIDENT)
  • BILL NAPIER (VICE PRESIDENT)

People named in this filing

  • KEVIN KEEGAN (CO-PRESIDENT)
  • MIKE KLEIN (CO-PRESIDENT)
  • BILL NAPIER (VICE PRESIDENT)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See statement o

Operating model

Revenue model
Membership-supported. 90% of the money available for current operations came from membership dues.
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

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 33
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.1%; rating input score 37
  • Program expense ratio: 35.4%; rating input score 35
  • Fundraising efficiency: Limited

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: 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: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.3%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 1.1; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 92; 92nd percentile among comparable filings

Growth

  • Program expense growth: -4.8% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: -4.1% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 37.1% of revenue deployed · 35.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Highest-paid contractors: 2 contractors listed · $503K reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2013 to 2023
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.