District Community Foundation

Nonprofit profile at a glance

EIN
844880883
IRS 990 coverage
2021–2022
Forms available
Form 990 2022, Form 990-N 2020
Location
El Dorado Hills, CA, USA
Phone
9169399300
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$316,260
Expenses
$228,535
Assets
$302,351
Liabilities
$249,980

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Reid McNulty (Vice President)
  • Christopher James Hatlevig Sr (CEO)

People named in this filing

  • Reid McNulty (Vice President)
  • Christopher James Hatlevig Sr (CEO)
  • Scott Ostrode SR (Secretary)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

District Community Foundation is a non-profit organization that seeks to serve, train, and fundraise to support those in physical and/or financial need in our community. The need may be caused by natural disaster, homelessness, disease, or physical ailments in hopes to assist them to gain permanent self-sufficiency.

Operating model

Revenue model
Earned-program. 100% 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

MIXED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 83
  • Accountability: 0
  • Sustainability: 61
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.3%; rating input score 72
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 17th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 27.7%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 1.32; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.83; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -58.9% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -19.2% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 59% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 72.3% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 4 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $229K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2021 to 2022
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 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.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.