Civitan Club of Owensboro Kentucky Inc

Nonprofit profile at a glance

EIN
260066871
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2007
Location
Owensboro, KY, USA
Phone
2705771315
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Voluntarism Promotion

Reported finances

Revenue
$148,721
Expenses
$176,013
Assets
$161,042
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • ROSE WHEELER (PRESIDENT)

People named in this filing

  • SHERRY NASH (PAST PRESIDE)
  • ROSE WHEELER (PRESIDENT)
  • LISA PREDERGAST (TREASURER)

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 mission of civitan is to build good citizenship by providing a volunteer organization dedicated to serving individuals, community and human needs with an emphasis on helping people with intellectual and developmental disabilities, and humanitarian needs, many of whom are members of our local club. We give assistance to other non-profit organizations in the community, the vast majority of which work with persons who have intellectual and developmental disabilities.

What it reported doing in 2024

Members and non-member volunteers of the civitan club of owensboro operate a bingo function each saturday evening. Revenues include bingo sheet sales and pull-tab income. Expenses are prizes and the cost of supplies required by the operation. The club also pays facility rent, security, license fees and food for the volunteers. The net profit from this operation finances donations to other tax-exempt organizations as well as our own exempt activities and humanitarian needs.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 93
  • Accountability: 52
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.6%; rating input score 98
  • Program expense ratio: 78.3%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 80%; rating input score 80; 21st percentile among comparable filings
  • 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: -18.4%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 14.7% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 9.3% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 97.6% of revenue deployed · 78.3% of spending went to programs
  • Governance: 8 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $138K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 8 filed related-organization links
  • 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.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.