Gardner Crenshaw Foundation

Nonprofit profile at a glance

EIN
873767394
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Campbellsville, KY, USA
Phone
2705726360
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Reported finances

Revenue
$1,313,774
Expenses
$108,253
Assets
$11,098,083
Liabilities
$386,523

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

Leadership & pay

3 people listed

Executive titles in this filing

  • PATTI RODGERS LANGSTON (PRESIDENT)
  • IAN A BROTHERS (VICE PRESIDENT)

People named in this filing

  • PATTI RODGERS LANGSTON (PRESIDENT)
  • IAN A BROTHERS (VICE PRESIDENT)
  • OLIVIA L SEIFERT (SECRETARY)

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

The foundation is organized to promote animal welfare and improve the lives of animals in need by providing veterinary services, shelter, and resources.

What it reported doing in 2024

In alignment with our mission to promote animal welfare, we provided a $3,862 grant to alive rescue, a fellow 501(c)(3) organization, to expand its rescue and rehabitation program in chicago, Illinois. This initiative helped protect and better the lives of abandoned, abused and stray animals.expenses: $3,862grants and allocations: $3,862program service revenue: $0

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 92
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0.5%; rating input score 0
  • Program expense ratio: 3.6%; rating input score 4
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: 91.8%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 102.52; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 120% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 29.7% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 63.7% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 0.5% of revenue deployed · 3.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 4/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.