Cj Stewart Foundation

Nonprofit profile at a glance

EIN
453082944
IRS 990 coverage
2017–2018
Forms available
Form 990 2018, Form 990-N 2012
Location
Clinton, MS, USA
Phone
6018988323
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development N.E.C.

Reported finances

Revenue
$213,132
Expenses
$278,897
Assets
$353,159
Liabilities
$12,639

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • CHARLES A STEWART (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHARLES A STEWART (EXECUTIVE DIRECTOR): $28,748 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To challenge participants to overcome adversity through physical obstacles, outdoor leadership, and team building activities.

What it reported doing in 2018

The organization offers the campdown range and manhood academy programs.

Operating model

Revenue model
Donor-supported. 86% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 84
  • Accountability: 74
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70%; rating input score 70
  • Program expense ratio: 53.5%; rating input score 53
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -30.9%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 1.27; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 10.3%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: -28.8% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -32% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -14% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 70% of revenue deployed · 53.5% of spending went to programs
  • Governance: 15 of 15 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $149K in reported program spending
  • Leadership: top reported pay $29K · 15 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2017 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Program expense ratio scored 53/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.