Betterment Association of the Everglades Area Inc

Nonprofit profile at a glance

EIN
650057930
IRS 990 coverage
2013–2020
Forms available
Form 990 2020
Location
Everglades City, FL, USA
Phone
2398255762
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Official website

Reported finances

Revenue
$36,364
Expenses
$75,427
Assets
$0
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • CAROL FOSS (PRESIDENT)

People named in this filing

  • MARY JANE BALLARD (SECRETARY)
  • JOANN CARROLL (DIRECTOR)
  • STANFORD DANIELS (DIRECTOR)

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

To establish and maintain betterment and improvement programs in the local community; to provide assistance in bettering commuity facilities; to better community services; improve the appearance of the local community; to assist in community projects; to provide scholarships for community students; to provide for community school sports & other activities; to provide assistance with the cost of medical care and other care in aid of the indigent.

What it reported doing in 2020

Community children's activities, including after-school childrens activities club and annual christmas gifts to community children

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 93
  • Accountability: 82
  • Sustainability: 17
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.3%; rating input score 81
  • Program expense ratio: 39.2%; rating input score 39
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 3; 3rd 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -107.4%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 26.8% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: -8.7% per year; rating input score 0; 39th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 81.3% of revenue deployed · 39.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $30K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 7 filing years from 2013 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 — Financial Efficiency: Program expense ratio scored 39/100.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.