Granville Community Foundation

Nonprofit profile at a glance

EIN
237241045
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Granville, OH, USA
Phone
7402584806
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$166,570
Expenses
$161,731
Assets
$2,858,039
Liabilities
$5,153

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

Leadership & pay

15 people listed

Executive titles in this filing

  • DAVID BALL (PRESIDENT)

People named in this filing

  • DAVID BALL (PRESIDENT)
  • CINDY BUXTON (VICE PRESIDE)
  • WHITNEY CRANE (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

To serve the community of granville, Ohio.

What it reported doing in 2024

The granville community foundation solicits tax-deductible charitable gifts to support non-profit organizations and individuals dedicated to making granville, Ohio a stronger and better community. The granville community foundation was incorporated in 1971 by longtime residents carl frazier, ed roberts, dick paugh and terry white. Together, they saw a need in the granville community for an apolitical organization to address the charitable needs of the community. Mindful of what had been accomplished via community foundations in other communities and responsive to the needs of an expanding granville, they determined to incorporate in order to accommodate the present and future needs of the growing granville community-the village and the unincorporated sections of granville township. In 2024, the granville community foundation contributed to helping the licking county coalition for housing, licking county transit authority, granville recreation district, granville kiwanis foundation, newark granville symphony orchestra, granville expemted village schools, granville turkey trot, welsh hills school, vintage voices of granville, granville historical society, camp kesem, newark organization for the creative arts, community campus coalition, granville meals on wheels, licking county community center, the great circle alliance, granville public library, granville k-6 pto, and the reporting project.

Operating model

Revenue model
Investment-supported. 62% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 90% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 80
  • Accountability: 82
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.7%; rating input score 87
  • Program expense ratio: 67.4%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 76.5%; rating input score 76; 47th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.9%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 17.67; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 16.8% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 86.7% of revenue deployed · 67.4% of spending went to programs
  • Governance: 15 of 15 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $109K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.