Dubois County Community Foundation

Nonprofit profile at a glance

EIN
351990305
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Jasper, IN, USA
Phone
8124825295
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Community Foundations

Official website

Reported finances

Revenue
$12,118,409
Expenses
$4,737,759
Assets
$89,602,149
Liabilities
$2,610,040

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

Leadership & pay

16 people listed

Executive titles in this filing

  • CORY MENKE (PRESIDENT)
  • EVAN DAUNHAUER (VICE PRESIDENT)
  • CLAYTON BOYLES (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CLAYTON BOYLES (EXECUTIVE DIRECTOR): $148,295 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 corporation is organized exclusively for charitable, educational and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the code.

What it reported doing in 2024

To provide support to charitable organizations.

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 87% of its reported program spending out as grants.

The verdict

STRONG - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 88
  • Accountability: 100
  • Sustainability: 92
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.5%; rating input score 50
  • Program expense ratio: 89.8%; rating input score 90
  • Fundraising efficiency: $62.71 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 87.8%; rating input score 88; 19th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 60.9%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 18.91; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 87; 87th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 14.9% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 11.9% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 11.6% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 49.5% of revenue deployed · 89.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4.3M in reported program spending
  • Leadership: top reported pay $148K · 16 people listed
  • Consistency: 31 of 33 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 69 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.