Donald B Crumley Fund Inc

Nonprofit profile at a glance

EIN
581630701
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Bogart, GA, USA
Phone
7062027043
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$70,014
Expenses
$66,430
Assets
$623,139
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • JEREMY USHER (PRESIDENT)

Highest reported compensation

  • KAY KELLER (TREASURER): $9,000 total reported compensation

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

Overview

Mission

To provide college education to children of deceased or disabled Georgia power employees.

What it reported doing in 2024

The organization paid college tuition for the qualified childred of deceased or disabled Georgia power employees.

Operating model

Revenue model
Donor-supported. 73% 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

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: 66
  • Transparency & Controls: 94
  • Accountability: 63
  • Sustainability: 57
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76%; rating input score 76
  • Program expense ratio: 70.7%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 27th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 5.1%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 9.38; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 13.5%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -4.1% per year; rating input score 0; 40th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 76% of revenue deployed · 70.7% of spending went to programs
  • Governance: 9 of 10 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $47K in reported program spending
  • Leadership: top reported pay $9K · 10 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2010 to 2024
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.