Greater Delaware County Community Foundation
Nonprofit profile at a glance
- EIN
- 421045184
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- Manchester, IA, USA
- Phone
- 5639274141
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community Foundations
Reported finances
- Revenue
- $277,382
- Expenses
- $294,285
- Assets
- $3,827,639
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
People named in this filing
- STEVE BUESING (TRUSTEE)
- JACK KLAUS (CHAIRPERSON)
- TROY OSTERHAUS (TRUSTEE)
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
Provide for educational, scientific, and charitable purposes, and to benefit charitable organizations and causes primarily in and for the benefit of the Delaware county community.
What it reported doing in 2024
Operation santa claus fund - provide for the less fortunate of Delaware county by providing food, clothing, and toys purchased locally. Community center project fund - collect funds for the continued improvement of the community recreation center for the citizens of manchester and surrounding communities. West Delaware county community school district fund - maintain, develop, increase, and extend the facilities and services of west Delaware school district. Are you ok fund - computerized health check of elderly residents of Delaware county, Iowa. West Delaware school auditorium fund - provide support for the enhancement of the arts programs of west Delaware school district. Delaware county disaster recovery - meet the unmet needs of the citizens of Delaware county from any type of natural disaster. Friends of music - raise funds to support the music department of the west Delaware county community school district. West Delaware booster club - raise funds to support the extracurricular activities of the west Delaware county community school district. Delaware county food pantry - assist residents of Delaware county with food in the event of a lost job, a fire, a tornado, a bank closure, and other circumstances beyond a person's control. Shelly family foundation - provide academic scholarships to graduating seniors from west Delaware high school and fund other community projects that comply with the foundation's purpose. John j. Juergens memorial trust - to contribute to the growth of the city of colesburg and the surrounding area. Second helpings - provide free meals to the poor and needy of Delaware county, Iowa. Friends of the castle theatre- support and promote the arts for citizens of Delaware county. Youth football program - teach fundamentals and fun of playing football, while teaching teamwork and respect. Veterans memorial project - construct a memorial for all veterans of Delaware county, ia. American legion post 45 - custodian of flags for downtown manchester and oakland, st. Mary's, and other Delaware county cemeteries. Ragbrai - operating account used for recordkeeping during ragbrai tour through manchester. West Delaware fine arts - facilitate arts events at the hanson auditorium of west Delaware community school district. Harlo coon grants - used to help the elderly of Delaware county have a better life. Delaware county schools - used to help students from poor families have a better school experience. Discretionary fund - used by Delaware county community services to help poor people who have money problems that are not covered by other programs. Breakfast club - its mission is to help energize and encourage students to stay in school and work at their studies. Delaware county ag golf classic - raises funds to assist the needy with food security. Manchester dog park - raise funds to build a dog park women, land & legacy for Delaware and jones county chapter - to assist women who own or manage farmland. Manchester good to great - raise and distribute funds to improve manchester. Friends of the manchester fish hatchery - raise and spend funds to support the manchester fish hatchery. Backbone area artists tour - raise and spend funds to promote and encourage area artists.
Operating model
- Revenue model
- Donor-supported. 64% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 47% for direct work, and 53% for grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 68
- Accountability: 82
- Sustainability: 57
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 90.9%; rating input score 91
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 52.5%; rating input score 53; 43rd 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: Pass
- Document-retention policy: Pass
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -6.1%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 13.01; rating input score 92; 92nd 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: -1.3% per year; rating input score 0; 26th percentile among comparable filings
- Revenue growth: -2.2% per year; rating input score 0; 16th percentile among comparable filings
- Asset growth: 3.6% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 90.9% of spending went to programs
- Governance: 8 of 8 board members independent · 4 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $268K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 19 of 21 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes grants
- Filing history: 10 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 4 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 — Transparency & Controls: Grant itemization coverage scored 53/100.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 27/100.
- 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.