Columbus Building Association Inc

Nonprofit profile at a glance

EIN
421025552
IRS 990 coverage
2014–2019
Forms available
Form 990 2019, Form 990-EZ 2019, Form 990-N 2011
Location
Carroll, IA, USA
Rating confidence
Limited
Sector
Professional Societies, Associations

Reported finances

Revenue
$330,484
Expenses
$460,939
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • CLAY GUBBELS (PRESIDENT/DI)

Highest reported compensation

  • DENNIS RUTTEN (SECRETARY/DI): $3,840 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

It is a non-profit organization formed to collect rents from the local knights of columbus hall and from this to make donations for charitable purposes to and or for the knights of columbus 780 foundation or the charles carroll council 780 of the knights of columbus.

What it reported doing in 2019

The organization collects rental income from the local knights of columbus hall and from this makes donations for charitable purposes to and or for the knights of columbus 780 foundation or the charles carroll council 780.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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: 0
  • Transparency & Controls: 93
  • Accountability: 69
  • Sustainability: 9
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 0%; rating input score 0
  • 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: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -39.5%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0.8%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 43.4% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: -10.8% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 0% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $4K · 13 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 4 filing years from 2014 to 2019
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 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 — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.