Franklin-simpson Educational Coalition Inc

Nonprofit profile at a glance

EIN
202540047
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-N 2016
Location
Franklin, KY, USA
Phone
2707761105
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Reported finances

Revenue
$162,442
Expenses
$157,298
Assets
$415,441
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • JILL KELLY (President & CEO)

Highest reported compensation

  • ANDREA LOWHORN (CFO): $15,900 total reported compensation
  • JILL KELLY (President & CEO): $12,060 total reported compensation
  • ROBERT MCDOUGAL (Secretary): $1,550 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide funds to support the educational programs for franklin-simpson middle school.

What it reported doing in 2025

Expenditures to student related costs for teacher and student incentives, trasportation for field trips, technology purchases, and other f-s middle school projects and programs as deemed acceptable by the board of education

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 84
  • Accountability: 72
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75%; rating input score 75
  • Program expense ratio: 77.5%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.1%; rating input score 93; 56th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.2%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 2.64; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 9% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 14.3% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 75% of revenue deployed · 77.5% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $122K in reported program spending
  • Leadership: top reported pay $16K · 3 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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 — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.