Environmental Fund for Ohio

Nonprofit profile at a glance

EIN
311428289
IRS 990 coverage
2009–2009
Forms available
Form 990 2009
Location
Columbus, OH, USA
Phone
6142636367
Rating confidence
Limited
Sector
Community Foundations

Official website

Reported finances

Revenue
$651,655
Expenses
$652,406
Assets
$428,172
Liabilities
$408,038

Source: IRS Form 990. Selected filing: tax year 2009. Amounts in USD.

Leadership & pay

15 people listed

Source: IRS Form 990. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Representing 76 charities in partnerships with Ohio businesses for the education of their employees and the facilitation of the employees' donations in support of the environmental and conservation program services that the supported agencies provide, improving the health of our environment and our human bodies and minds.

What it reported doing in 2009

Supported peer charities in their partnerships with employers by providing pledge processing services that allowed the charities to more efficiently deploy their human resources to activities that expedited the delivery of the donations to the designated charities and improving reporting and audit prepartaion documentation.

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 74
  • Accountability: 90
  • Sustainability: 37
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 56%; rating input score 56; 18th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -0.1%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.95; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 14 of 14 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $604K in reported program spending
  • Leadership: top reported pay $61K · 15 people listed
  • Consistency: 40 of 42 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Money network: 20 filed money-flow records
  • Related organizations: 20 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Transparency & Controls: Grant itemization coverage scored 56/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.