Community First Foundation
Nonprofit profile at a glance
- EIN
- 201107861
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2023
- Location
- Panama City, FL, USA
- Phone
- 8507636537
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community Foundations
Reported finances
- Revenue
- $86,692
- Expenses
- $36,202
- Assets
- $50,587
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- CARL FOUNTAIN (VICE PRESIDENT)
People named in this filing
- CARL FOUNTAIN (VICE PRESIDENT)
- BRIAN SCARBOROUGH (TREASURER)
- RANDALL MCELHENEY (DIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
This nonprofit is organized exclusively for educational purposes under section 501(c)(3) of the internal revenue code.
What it reported doing in 2024
Missions: to provide scholarship for students and to educate/train teachers and assist with the construction of the schools in uganda and honduras.
Operating model
- Revenue model
- Earned-program. 65% of the money available for current operations came from fees and other program revenue.
- 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 revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 49
- Transparency & Controls: 100
- Sustainability: 75
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 32%; rating input score 32
- Program expense ratio: 76.7%; rating input score 77
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 58.2%; rating input score 93; 93rd percentile among comparable filings
- Total-asset coverage ratio: 1.4; rating input score 56; 56th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 32% of revenue deployed · 76.7% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 4 filed program accomplishments · $28K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 4 filed schedules
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Financial Efficiency: Mission deployment rate scored 32/100.
- Review — Sustainability: Total-asset coverage ratio scored 56/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.