Headwaters Resource Conservation and Development Council

Nonprofit profile at a glance

EIN
251623188
IRS 990 coverage
2011–2020
Forms available
Form 990 2020
Location
Dubois, PA, USA
Phone
8145038653
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$284,835
Expenses
$440,039
Assets
$4,526,205
Liabilities
$291,109

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

25 people listed

People named in this filing

  • STEPHEN GREEN (Director)
  • JASON CHILDS (Director)
  • MEGAN WHITLATCH (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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The headwaters rc&d council promotes quality of life and economic sustainability by restoring, protecting, and enhancing natural and cultural resources in north central Pennsylvania. We do this by providing technical assistance, implementing resource conservation projects, fostering volunteer efforts, and developing financial partnerships.

What it reported doing in 2020

The council awarded grants to local watershed groups and governmental organizations for projects approved by the stakeholder's group. These projects are to improve the watersheds in the area. Funding for these grants is provided through the sinnemahoning endowment fund.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 97
  • Transparency & Controls: 63
  • Accountability: 82
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.8%; rating input score 91
  • Fundraising efficiency: $9,175.13 raised per $1 spent on fundraising; rating input score 100; 100th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 29.5%; rating input score 29; 37th 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -54.5%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 10.29; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: -4.6% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.8% of spending went to programs
  • Governance: 25 of 25 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $400K in reported program spending
  • Leadership: top reported pay $0 · 25 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 10 filing years from 2011 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Grant itemization coverage scored 29/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Revenue growth scored 0/100.
  • 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.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.