Jefferson County Area 4-H Council Inc

Nonprofit profile at a glance

EIN
610936517
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Louisville, KY, USA
Phone
5025661030
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development - Agricultural

Reported finances

Revenue
$114,333
Expenses
$88,146
Assets
$489,098
Liabilities
$2,106

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MARY BETH ROSE (PRESIDENT)
  • CALEB SHEPARD (VICE PRESIDENT)

People named in this filing

  • MARY BETH ROSE (PRESIDENT)
  • SIMON DEVINE (SECRETARY)
  • DAVID DICK (TREASURER)

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

Jefferson county area 4-h coucil's mission is to create supportive environments for culturally diverse youth and adults to reach their fullest potential resulting in capable, competent, and caring citizens. In support of this mission we will provide formal and non-formal community experiential learning; develop skills that benefit youth throughout life; foster leadership and volunteerism in youth and adults; strengthen families and communities and use research-based knowledge and the land grant university system.

What it reported doing in 2024

Four-h school clubs offer youth a unique opportuntity to learn and practice leadership and organizational skills. Through 4-h school clubs, over 1560 youth participated in officer elections, practiced leadership roles, conducted business meetings, learned parliamentary procedure and the democratic process of group decision making. To evaluate the development of leadership and organizational skills by students, a sampling of students and teachers completed a written evaluation. Of the teachers responding, nearly 90% indicated that club officers carried out their responsibilities and practiced leadership skills. Using data from pre and post tests, students demonstrated increased knowledge of leadership principles and parliamentary procedure. Evaluations demonstrate that 4-h is being successful in helping students to be academically successful, work cooperatively with others and "discover the leader within".

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 74
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.1%; rating input score 86
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.9%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 5.55; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -4.2% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -4.1% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 86.1% of revenue deployed · 100% of spending went to programs
  • Governance: 13 of 13 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $88K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.