Delta Care and Scholarship Funds Inc

Nonprofit profile at a glance

EIN
208677471
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Atlanta, GA, USA
Phone
6784168941
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Safety, Disaster Preparedness & Relief N.E.C.

Reported finances

Revenue
$10,205,598
Expenses
$7,841,040
Assets
$14,158,035
Liabilities
$0

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

Leadership & pay

24 people listed

Executive titles in this filing

  • BRENDA DEAR (PRESIDENT GRANT DIVISION (OUTGOING))
  • DIDI PINET (PRESIDENT SCHOLARSHIP DIVISION)
  • LORI ELLIOTT (PRESIDENT GRANT DIVISION)
  • MARYANNE ELLIOTT (VICE PRESIDENT)

People named in this filing

  • MAURE COUCH (MANAGER - CHIEF OPERATING OFFICER)
  • BRENDA DEAR (PRESIDENT GRANT DIVISION (OUTGOING))
  • DIDI PINET (PRESIDENT SCHOLARSHIP DIVISION)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide financial assistance and/or educational support to employees, retirees, and their survivors, of delta air lines, inc. In the event of financial hardship or catastrophic events or for continuing education at an accredited college or university.

What it reported doing in 2024

Disaster relief, care and financial assistance to various employees, retirees, and their survivors, of delta air lines, inc.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 75
  • Accountability: 28
  • Sustainability: 80
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.6%; rating input score 79
  • Program expense ratio: 97.6%; rating input score 98
  • Fundraising efficiency: $375.16 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 8.3%; rating input score 8; 6th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23.2%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 1.81; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 99; 99th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings

Growth

  • Program expense growth: 9.8% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 20.5% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 12.8% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 78.6% of revenue deployed · 97.6% of spending went to programs
  • Governance: 1 of 12 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $7.7M in reported program spending
  • Leadership: top reported pay $0 · 24 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 8 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 8/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.