Hidden Valley Foundation Inc

Nonprofit profile at a glance

EIN
251503111
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Hidden Valley, PA, USA
Phone
8144433001
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Neighborhood, Block Associations

Official website

Reported finances

Revenue
$3,073,504
Expenses
$3,254,379
Assets
$3,744,552
Liabilities
$486,749

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

Leadership & pay

8 people listed

Executive titles in this filing

  • PATRICIA MCGRAIL (PRESIDENT)
  • RICK ETLING (VICE PRESIDENT)
  • ANNA HOLLOWAY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ANNA HOLLOWAY (EXECUTIVE DIRECTOR): $122,520 total reported compensation

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

Overview

Mission

Promote health, safety, welfare and provide all maintenance and recreational services for the common use of all members

What it reported doing in 2024

To promote the health, safety, welfare and provide all maintenance and recreational services for the common use of all members. The total program related expenses represent the foundation's total program service expenses. The detail can be found on page 10, part ix, column b, labeled program service expenses by categories.

Operating model

Revenue model
Other-operating. 95% of the money available for current operations came from other operating revenue.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 31
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.5%; rating input score 88
  • Program expense ratio: 80.6%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.9%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 1.15; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 88.5% of revenue deployed · 80.6% of spending went to programs
  • Governance: 0 of 1094 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.6M in reported program spending
  • Leadership: top reported pay $123K · 8 people listed
  • Highest-paid contractors: 4 contractors listed · $966K reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.