Benton Community Foundation

Nonprofit profile at a glance

EIN
421351513
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Van Horne, IA, USA
Phone
3194467700
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$331,725
Expenses
$110,812
Assets
$2,431,328
Liabilities
$117,500

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • CHRISTINA HURLEY (PRESIDENT)
  • RITA TAYLOR-STEWART (VICE PRESIDENT)

People named in this filing

  • CHRISTINA HURLEY (PRESIDENT)
  • RITA TAYLOR-STEWART (VICE PRESIDENT)
  • THERESA THOMPSON (SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Scholarship foundation

What it reported doing in 2025

Scholarships

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 89% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 68
  • Accountability: 64
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.6%; rating input score 83
  • Program expense ratio: 97.6%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th 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; 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 66.6%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 21.94; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: -1.8% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 82.6% of revenue deployed · 97.6% of spending went to programs
  • Governance: 14 of 14 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $108K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2011 to 2025
  • 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.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.