Broad River Watershed Association

Nonprofit profile at a glance

EIN
581989970
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Danielsville, GA, USA
Phone
7067950962
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Water Resource, Wetlands Conservation and Management

Reported finances

Revenue
$39,646
Expenses
$22,774
Assets
$897,372
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Amanda Willis (President)
  • Joe Lawrence (Vice President)

People named in this filing

  • Coy Wehunt (Board Member)
  • Sam Bearden (Board Member)
  • Kris Irwin (Board Member)

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

To preserve the Broad River as a free-flowing river system and to support land use compatible with the maintenance of water quality, scenic rural character, and the preservation of sensitive natural and historic areas and wildlife habitat.

What it reported doing in 2024

To promote and support land conservaton within the Broad River watershed. To maintain and improve water quality in the Broad River watershed. To support and enhans sustainable recreational opportunities on the Broad River. To establish and deepen institutional and individual relationships and partnerships which support common interests within the Broad River Watershed.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 84
  • Accountability: 6
  • Sustainability: 81
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40%; rating input score 40
  • Program expense ratio: 69%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th 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: Limited
  • 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: 42.6%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 39.4; rating input score 89; 89th 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: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 40% of revenue deployed · 69% of spending went to programs
  • Governance: 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $16K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.