Biology Integration & Outreach for Science Education

Nonprofit profile at a glance

EIN
331142374
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-N 2017
Location
Ryland Heights, KY, USA
Phone
8593631665
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Biological & Life Sciences

Official website

Reported finances

Revenue
$30,762
Expenses
$22,596
Assets
$339,868
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • THOMAS SPROAT (PRESIDENT)

People named in this filing

  • KELLY BALLINGER (VICE PRESIDE)
  • BETH BUCKLER (BOARD MEMBER)
  • DIANE KALLMEYER (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

Biology integration and outreach for science education's (biose) mission is to provide educational opportunities in life science to the people of northern Kentucky and the greater cincinnati area and promote science education.

What it reported doing in 2024

Provide educational programs in life and natural sciences at the p-16 levels. Most programs are adapted to the specific interests of the groups and educators; including concepts from the Kentucky department of education's core content and boy scout badge requirements. Biose programs involve hands-on and inquiry-based learning where the students can apply their knowledge to specific problems. Additional programs have been developed that link natural science with human history.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 73
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.6%; rating input score 51
  • Program expense ratio: 91.5%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • 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: 26.5%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 15.04; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -17.1% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -112% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -16.6% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 50.6% of revenue deployed · 91.5% of spending went to programs
  • Governance: 0 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $21K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2018 to 2024
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.