Delaney Doherty Memorial Scholarship

Nonprofit profile at a glance

EIN
934298028
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-PF 2023
Location
Manhattan, MT, USA
Phone
7017301582
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$104,343
Expenses
$42,944
Assets
$145,182
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Mark Doherty (President)

People named in this filing

  • Mark Doherty (President)
  • Chantel Doherty (Member)
  • Kim Doherty (Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the delaney doherty memorial foundation is to sustain delaney's legacy through education, offering financial assistance to dedicated students who demonstrate academic promise and community service, ensuring they have resources to achieve their full potential in higher education.

What it reported doing in 2025

Hosts an annual golf tournament to raise funds.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, and 42% for grants.

The verdict

SUPPORTED - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 59
  • Accountability: 64
  • Sustainability: 82
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.5%; rating input score 39
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: $17.9 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 58.8%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 3.38; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 109% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 123.8% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 39.5% of revenue deployed · 87% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $37K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • 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 39/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.