Community Foundation for the Ohio Valley Inc

Nonprofit profile at a glance

EIN
310908698
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Wheeling, WV, USA
Phone
3042423144
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Public Foundations

Official website

Reported finances

Revenue
$11,719,897
Expenses
$6,344,449
Assets
$110,670,307
Liabilities
$4,347,340

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • JEFFREY KNIGHT (VICE-PRESIDENT)
  • DAVID KAPPEL MD (PRESIDENT)
  • SUSIE NELSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SUSIE NELSON (EXECUTIVE DIRECTOR): $121,304 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To increase a permanent endowment that can respond to the current and future needs of the upper Ohio valley.

What it reported doing in 2024

One of the most important features of the foundation is its ability to distribute grants for the benefit of charitable or educational undertaking of the Ohio valley.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 80% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 87
  • Accountability: 100
  • Sustainability: 91
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.5%; rating input score 66
  • Program expense ratio: 76.4%; rating input score 76
  • Fundraising efficiency: $25.37 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 82.4%; rating input score 82; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.4%; rating input score 93; 23rd 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; 66th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 45.9%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 17.44; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: 10.2% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 65.5% of revenue deployed · 76.4% of spending went to programs
  • Governance: 20 of 20 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4.8M in reported program spending
  • Leadership: top reported pay $121K · 21 people listed
  • Consistency: 26 of 29 current checks pass · 3 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 120 filed money-flow records
  • Related organizations: 108 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.