Burroughs Audubon Nature Club

Nonprofit profile at a glance

EIN
166054355
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Rochester, NY, USA
Phone
5852040812
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$57,030
Expenses
$76,388
Assets
$207,276
Liabilities
$19,090

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Marigrace Piazza (President)
  • Jane McConnochie (Vice-President)

People named in this filing

  • Chita McKinney (Financial Trustee)
  • Carol Klinger (Financial Trustee)
  • Lura Kelley (trustee)

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

The Burroughs Audubon Nature Club (BANC) is an all-volunteer-led organization dedicated to promoting the natural sciences, ecology, and conservation through high-quality educational programs and field trips, regular habitat restoration activities, and nature-centered social gatherings. For over 100 years, BANC has been committed to providing its members lifelong learning opportunities about all aspects of the natural world. Our membership is open to all. Many of our current members are amateur and professional naturalists, educators, birdwatchers, entomologists, botanists, geologists, arborists, gardeners, and nature photographers, writers, painters, musicians, and outdoor enthusiasts of all stripes. Most members live in the greater Rochester, NY region.

What it reported doing in 2024

Provided a quarterly newsletter about our activities, conservation information, pictures, and information about nature.

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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 80
  • Accountability: 12
  • Sustainability: 37
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.9%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 5th 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: 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: -33.9%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 2.71; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; 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: 93.1% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 94.2% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: -21.8% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.9% of spending went to programs
  • Governance: 0 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $76K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Highest-paid contractors: 1 contractor listed · $162K reported
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.