Community General Foundation

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

27 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Community general foundation's mission is to solicit and receive contributions, legacies and bequests to support area health care organizations.

To provide capital funding to its sister affiliate community genreal hospital to support operations.

Revenue model: Donor-supported. 97% of the money available for current operations came from contributions and gifts.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 92.3%; rating input score 92; 18th percentile among comparable filings
Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
Foreign activity oversight: Limited
Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: -353.9%; rating input score 0; 0th percentile among comparable filings
Total-asset coverage ratio: 0.6; rating input score 31; 31st percentile among comparable filings
Liabilities to assets ratio: 0.05; rating input score 46; 46th percentile among comparable filings
Officer compensation ratio: 3.5%; rating input score 45; 45th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 20 of 20 board members independent · 7 of 9 filing controls reported
Programs: 1 filed program accomplishment · $1.5M in reported program spending
Leadership: top reported pay $384K · 27 people listed · 0 of 6 pay-setting controls reported
Consistency: 19 of 20 current checks pass · 1 finding to review
Schedules: 8 filed schedules · includes major donors, grants, and executive pay
Money network: 1 filed money-flow record
Related organizations: 9 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.

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

High — Transparency & Controls: Pay-setting controls scored 0/100.
High — Sustainability: Operating margin scored 0/100.
Review — Accountability: Governance controls: 2 of 9 not reported.
Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
Moderate — Sustainability: Liabilities to assets ratio scored 46/100.
Moderate — Sustainability: Officer compensation ratio scored 45/100.