Consider Biking Inc

Nonprofit profile at a glance

EIN
201625034
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Columbus, OH, USA
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parks and Playgrounds

Official website

Reported finances

Revenue
$58,218
Expenses
$52,150
Assets
$751
Liabilities
$14,363

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Gary Schmidt (President)
  • Larry Lewellen (Vice President)

Highest reported compensation

  • Jody Dzuranin (Operations Director): $7,384 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization strives to have more people using bicycles in Central Ohio through promotion of all forms of bicycling and through advocacy to make communities more user-friendly for bicyclists through increasing the number of safe places to ride.

What it reported doing in 2014

Consider Biking focuses on its mission of having more people use their bicycles through leveraging access to Central Ohio's most significant workplaces. The organization encourages the creation of bicycle lanes on the City of Columbus' primary roadways, provides education programs to workplaces through Commuter 101, consults with workplaces to provide more access for cyclists and facilities for riders to store their bicycles during the workday, consults with human resource departments to develop incentives for employees to ride and works with wellness coordinators to include bicycling in the wellness program.

Operating model

Revenue model
Earned-program. 67% 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 100
  • Accountability: 79
  • Sustainability: 35
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.2%; rating input score 75
  • Program expense ratio: 84%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.4%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 19.13; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 14.2%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -81% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -28.8% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -46.9% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 75.2% of revenue deployed · 84% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $44K in reported program spending
  • Leadership: top reported pay $7K · 11 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.