John Baldwin Cougar Fund

Nonprofit profile at a glance

EIN
680432593
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Danville, CA, USA
Phone
9258555200
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$378,124
Expenses
$329,932
Assets
$229,377
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Emily Romanelli (President)
  • Michelle Levie (Vice President)

People named in this filing

  • Emily Romanelli (President)
  • Michelle Levie (Vice President)
  • Mark Glanville (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

The John Baldwin Cougar Education Fund (CEF), an affiliate of the San Ramon Valley Education Foundation (SRVEF), is a non-profit organization dedicated to raising funds to maintain and enhance the academic excellence at John Baldwin Elementary School. The group operates through the collaboration of parents, educators and the community at large.

What it reported doing in 2024

Founded in 1999, CEF is comprised of parent volunteers, our school principal and one teacher liaison. CEF is dedicated to generating money through tax-deductible contributions to pay for programs, technology needs, and the salaries of faculty and staff our parent community and school administration believe are important to the education of our children, but are not paid for or only partially paid for by our school district.The Cougar Education Funds budgeting process involves gathering valuable insight and feedback from parents, our schools Site Council, Teachers, and Administration regarding positions and programs that most benefit our children's educational experience at Baldwin through surveys, and attendance to monthly CEF meetings throughout the year.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 57
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 86
  • Program expense ratio: 99.1%; rating input score 99
  • 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: 100%; rating input score 100; 80th 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 12.7%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 86.5% of revenue deployed · 99.1% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $327K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.