Black Swamp Bird Observatory
Nonprofit profile at a glance
- EIN
- 341702076
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Oak Harbor, OH, USA
- Phone
- 4198984070
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Bird Sanctuary, Preserve
Reported finances
- Revenue
- $866,928
- Expenses
- $818,191
- Assets
- $1,433,276
- Liabilities
- $24,292
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- KIM KAUFMAN (EXECUTIVE DIRECTOR)
Highest reported compensation
- KIM KAUFMAN (EXECUTIVE DIRECTOR): $95,831 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To inspire the appreciation, enjoyment and conservation of birds and their habitats through research, education, and outreach.
What it reported doing in 2024
Conservation: habitat conservation and restoration is promoted in nw Ohio and other areas of the world where the birds migrate to, from and through, by promoting responsible wind energy, specifically within 3 to 5 miles of the lake erie shoreline, a globally important stopover habitat. The biggest week in american birding 10-day festival attracted 90,000+ birdwatchers to nw Ohio annually, who spent an estimated $40 million in the area. Bsbo's work with local businesses, tourism departments, chambers of commerce, and community leaders ensures this event builds support for migratory bird habitat conservation. During the spring of 2020 and 2021, this event was held virtually due to covid-19 precautions and restrictions, yet still continuing to support the community and the organization's mission.
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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 54
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 68.5%; rating input score 69
- Program expense ratio: 72.1%; rating input score 72
- Fundraising efficiency: $6.36 raised per $1 spent on fundraising; rating input score 24; 24th percentile among comparable filings
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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: 5.6%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 1.75; rating input score 61; 61st percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 64; 64th percentile among comparable filings
- Officer compensation ratio: 11.7%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: 5.8% per year; rating input score 100; 46th percentile among comparable filings
- Revenue growth: 8.5% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: 21.2% per year; rating input score 100; 83rd percentile among comparable filings
Details
- Where the money goes: 68.5% of revenue deployed · 72.1% of spending went to programs
- Governance: 12 of 12 board members independent · 5 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $590K in reported program spending
- Leadership: top reported pay $96K · 13 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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 — Financial Efficiency: Fundraising efficiency scored 24/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- Review — Sustainability: Operating margin scored 52/100.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.