Greenfield Central School Foundation Inc

Nonprofit profile at a glance

EIN
351769491
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2017, Form 990-N 2012
Location
Greenfield, IN, USA
Phone
3174774103
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$448,932
Expenses
$347,156
Assets
$2,356,755
Liabilities
$8,468

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

Leadership & pay

15 people listed

Executive titles in this filing

  • BECKY RILEY (PRESIDENT)

Highest reported compensation

  • VIRGINIA BROWN (EXECUTIVE DI): $71,208 total reported compensation

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

Overview

Mission

Connecting the community to the classroom. The greenfield central school foundation will foster vital partnerships that can work to develop solutions for today and build resources that will help deliver quality education for students tomorrow.

What it reported doing in 2025

Scholarships and recognitions offers scholarships to graduating seniors, recognizes students for their dedication to being a positive role model, and also hnors community and educational leaders for the example they give within the school settings as well as within the community.

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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: 73
  • Transparency & Controls: 86
  • Accountability: 84
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.3%; rating input score 76
  • Program expense ratio: 93.1%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.7%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 6.79; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 20.5%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 11.9% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 14.1% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 22.8% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 76.3% of revenue deployed · 93.1% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $323K in reported program spending
  • Leadership: top reported pay $71K · 15 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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: 2 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.