Friends of Great Swamp National Wildlife Refuge Inc

Nonprofit profile at a glance

EIN
223674438
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Basking Ridge, NJ, USA
Phone
9734259510
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Bird Sanctuary, Preserve

Official website

Reported finances

Revenue
$134,816
Expenses
$128,968
Assets
$332,197
Liabilities
$671

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

Leadership & pay

11 people listed

Executive titles in this filing

  • TOM GULA (PRESIDENT)
  • RANDI EMMER (VICE PRESIDENT)

People named in this filing

  • STEPHEN HERDMAN (DIRECTOR)
  • WALTER WILLWERTH (DIRECTOR)
  • JUDI DIMAIO (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

Promoting the conservation of natural resources of the great swamp national wildlife refuge; fostering public understanding and appreciation of the refuge; engaging in activities that will support the mission of the refuge.

What it reported doing in 2024

Recreation, environmental education and outreach: Lead interpretive tours for school groups, scouts, and community organizations; host educational events and programs for the public; provide communications through newsletters and online media; present outreach programs; provide opportunities for children to learn about nature through the Junior Refuge Manager program; participate in the urban wildlife refuge partnership with U.S. Fish and Wildlife Service and urban communities; construct and maintain infrastructure for visitor recreation.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 95% 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

STRONG - 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: 87
  • Transparency & Controls: 79
  • Accountability: 76
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.9%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.3%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 2.58; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 15% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $120K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 17 of 19 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 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 — Accountability: Governance controls: 3 of 6 not reported.
  • 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: Operating margin scored 49/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.