C & DR Foundation

Nonprofit profile at a glance

EIN
273127529
IRS 990 coverage
2013–2014
Forms available
Form 990 2014
Location
Normal, IL, USA
Phone
3098294303
Rating confidence
Limited
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$0
Expenses
$403
Assets
$3,117
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Stephen T Flynn (Vice President)
  • Beth A Flynn (President)

People named in this filing

  • Jack Rice (Director)
  • Bruce Deason (Director)
  • James Hancock (Director)

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 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide training, education and testing to contractors and the waste management industry, in an effort to better the environment and the communities served.

What it reported doing in 2014

Provide training, education and testing to contractors to better the environment.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 100
  • Accountability: 65
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 60%; rating input score 60; 21st percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Limited
  • Total-asset coverage ratio: 7.73; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: -191.3% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -200% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -12.1% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 100% of spending went to programs
  • Governance: 3 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $403 in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2013 to 2014
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.