Cosentino Charity Foundation

Nonprofit profile at a glance

EIN
431684529
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Overland Park, KS, USA
Phone
9137491545
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Federated Giving Programs

Reported finances

Revenue
$188,491
Expenses
$131,048
Assets
$223,187
Liabilities
$102,500

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Victor J Cosentino (Vice President)
  • John Cosentino (Vice President)

Highest reported compensation

  • Victor J Cosentino (Vice President): $716,616 total reported compensation
  • John Cosentino (Vice President): $524,961 total reported compensation
  • JOYCE A BODENHAMER (Secretary): $333,890 total reported compensation

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

Overview

Mission

The Cosentino Charity Foundation SUPPORTS various charitable needs in the Kansas City area by contributing to public charities dedicated to fulfilling these needs. Contributions are primarily made from funds raised through an annual golf tournament.

What it reported doing in 2024

Net proceeds from the foundation-sponsored golf tournament are contributed, or available to contribute, to local 501(c)(3) charitable organizations.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - A large share of available resources goes toward mission work. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 55
  • Accountability: 23
  • Sustainability: 58
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.6%; rating input score 68
  • Program expense ratio: 97.2%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd 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: 44.5%; rating input score 45; 41st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.5%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.46; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 25.2%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 67.6% of revenue deployed · 97.2% of spending went to programs
  • Governance: 0 of 3 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $127K in reported program spending
  • Leadership: top reported pay $717K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 15 current checks pass · 2 findings to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 3 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 — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 45/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • 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 — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.