Ferncol Friends Inc

Nonprofit profile at a glance

EIN
042654137
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Baldwinville, MA, USA
Phone
9789392161
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Physical Fitness and Community Recreational Facilities

Reported finances

Revenue
$143,929
Expenses
$55,170
Assets
$312,780
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • KENNETH CASE (President)

People named in this filing

  • STELLA SMITH (Clerk)
  • ROBIN BROOKS (Director)
  • DENNIS O'BRIEN (Director)

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

Support the interests of adults with developmental disabilities

What it reported doing in 2024

Bottle/can redemption center: the center is open to the public to drop bottles/cans daily. We also have a convenient way for the local organizations such as scouts, school, and more to fundraise. We drop off our truck for a time for their community to deposit their bottles/ cans to support the organization.

Operating model

Revenue model
Earned-program. 89% 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

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 100
  • Accountability: 42
  • Sustainability: 86
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.6%; rating input score 34
  • Program expense ratio: 88.1%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 61.7%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 5.67; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -8.9% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 33.6% of revenue deployed · 88.1% of spending went to programs
  • Governance: 0 of 6 board members independent · 7 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $49K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2015 to 2024
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Growth: Program expense growth scored 0/100.