CN Employees and Pensioners Community Fund

Nonprofit profile at a glance

EIN
854259682
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-N 2021
Location
Homewood, IL, USA
Phone
8775527555
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$26,353
Expenses
$38,084
Assets
$12,589
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • JODY EVELY (BOARD PRESIDENT)

People named in this filing

  • JODY EVELY (BOARD PRESIDENT)
  • DOROTA BORCHARDT (TREASURER)
  • STACEY LYONS (SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The cn employees and pensioners community fund (the fund) is run by employees and pensioners of canadian national (cn) acting on behalf of their colleagues and peers, and is dedicated to supporting u.s. Charitable organizations that make the communities in which cn operates healthier, more pleasant and humane places to live, work and raise families. The fund supports a variety of causes such as health and research, community wellbeing, child support, and humanitarian aid.

What it reported doing in 2025

Provide charitable grants to organizations in order to support a variety of causes such as health and research, community wellbeing, child support, and humanitarian aid.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 72
  • Accountability: 88
  • Sustainability: 32
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90%; rating input score 90
  • Program expense ratio: 62.3%; rating input score 62
  • Fundraising efficiency: $908.72 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 32.1%; rating input score 32; 47th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: -44.5%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -25.7% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -30.4% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 11.6% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 90% of revenue deployed · 62.3% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $24K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Transparency & Controls: Grant itemization coverage scored 32/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.