Hamilton Community Foundation

Nonprofit profile at a glance

EIN
316038277
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Hamilton, OH, US
Phone
(513) 863-1717
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$31,562,395
Expenses
$11,820,167
Assets
$167,460,468
Liabilities
$14,834,750

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

Leadership & pay

14 people listed

Executive titles in this filing

  • JOHN GUIDUGLI (PRESIDENT/CE)

Highest reported compensation

  • JOHN GUIDUGLI (PRESIDENT/CE): $208,740 total reported compensation
  • KAREN BRASWELL (VICE PRESIDE): $130,171 total reported compensation
  • CRYSTAL REECE (FINANCE DIRE): $100,313 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To inspire philanthropy, strengthen nonprofits, and lead community initiatives that make Hamilton a better place for all.

What it reported doing in 2024

The foundation receives contributions from donors in the community and then through the above gifts and grants enriches the community through strategic grant making in the fields of the arts, education, housing, social services, civic beautification, community development and recreation.

Operating model

Revenue model
Donor-supported. 77% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 88% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 67
  • Accountability: 95
  • Sustainability: 89
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.6%; rating input score 66
  • Program expense ratio: 92.7%; rating input score 93
  • Fundraising efficiency: $64.58 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 94.2%; rating input score 94; 23rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 62.5%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 14.17; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 65.6% of revenue deployed · 92.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $11M in reported program spending
  • Leadership: top reported pay $209K · 14 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 145 filed money-flow records
  • Related organizations: 142 filed related-organization links
  • 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.