Coach Earle & Jean Bruce's Charitable Benefits

Nonprofit profile at a glance

EIN
262057914
IRS 990 coverage
2013–2023
Forms available
Form 990 2023
Location
Delaware, OH, USA
Phone
6143909234
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$123
Expenses
$500
Assets
$48,744
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • LYNN A BRUCE (PRESIDENT/TR)

People named in this filing

  • LYNN A BRUCE (PRESIDENT/TR)
  • TAMMY CONTINO (BOARD MEMBER)
  • TRES MARANGONI (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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide funds to support disease specific research and programs that were important to coach earle and jean bruce, most specifically alzheimer's disease, cancer and pulmonary fibrosis. And to support youth athletic development that incorporates character, as well as athletic development for boys and girls 18 years old and under who are unable to afford elite training through the zone 6 fund.

What it reported doing in 2023

Zone 6 grant funds and contributions - improve the quality of youth sports and afford opportunities to kids in athletic development in central Ohio. The fund will give young athletes the opportunity to receive high level training and development that they otherwise would not be able to access.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
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 program spending has grown recently. A relatively small share of total spending goes to programs and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 90
  • Accountability: 47
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.3%; rating input score 81
  • Program expense ratio: 20%; rating input score 20
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 50%; rating input score 50; 20th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -306.5%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 97.49; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: -11.2% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 81.3% of revenue deployed · 20% of spending went to programs
  • Governance: 2 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $100 in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2013 to 2023
  • 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 — Financial Efficiency: Program expense ratio scored 20/100.
  • Review — Accountability: Independent voting board scored 50/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Revenue growth scored 0/100.