Blue Ridge Kiwanis Club Inc

Nonprofit profile at a glance

EIN
586044368
IRS 990 coverage
2009–2023
Forms available
Form 990 2023, Form 990-EZ 2020
Location
Blue Ridge, GA, USA
Phone
9415187731
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$89,708
Expenses
$79,312
Assets
$360,290
Liabilities
$28,972

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

Leadership & pay

4 people listed

Executive titles in this filing

  • BECKY CALLIHAN (PRESIDENT)

People named in this filing

  • BECKY CALLIHAN (PRESIDENT)
  • ROSS PFINGSTEN (TREASURER)
  • MIKE RUSTENBERGHE (VICE PRESIDE)

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

Kiwanis club international's mission is to change the world one child and one community at a time. This chapter seeks to follow this mission by focusing on children and youth programs of other tax exempt organizations in the fannin county, ga area through fundraising events.

What it reported doing in 2023

Grants to NGO's in fannin county, ga whose mission is consistent with that of kiwanis international.

Operating model

Revenue model
Other-operating. 64% of the money available for current operations came from other operating revenue.
Distribution model
Multi-channel. The nonprofit split its reported program spending across 54% for grants, 17% for affiliated organizations, and 30% for member benefits.

The verdict

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 93
  • Accountability: 63
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.7%; rating input score 56
  • Program expense ratio: 62.9%; rating input score 63
  • Fundraising efficiency: $1.32 raised per $1 spent on fundraising; rating input score 18; 18th 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.3%; rating input score 87; 26th 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: 11.6%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 4.54; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 63% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 55.7% of revenue deployed · 62.9% of spending went to programs
  • Governance: 48 of 55 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $50K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 7 filed schedules · includes grants
  • Filing history: 6 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 18/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.