Johnson County Community Foundation Inc

Nonprofit profile at a glance

EIN
351797437
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Franklin, IN, USA
Phone
3177382213
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Reported finances

Revenue
$15,684,244
Expenses
$4,967,865
Assets
$68,351,679
Liabilities
$3,559,946

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • KIM KASTING (PRESIDENT & CEO)

Highest reported compensation

  • KIM KASTING (PRESIDENT & CEO): $110,015 total reported compensation
  • SHARON BARNARD (CFO): $92,114 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the quality of life for all citizens of johnson county, Indiana, now and for generations to come by building community endowments, addressing needs through grantmaking, including scholarships, and providing leadership on key community issues.

What it reported doing in 2025

Our mission is to enhance the quality of life for all citizens of johnson county, now and for generations to come, by building endowment, addressing needs through grantmaking, including scholarships, and providing leadership on key community issues. We demonstrate this by providing grants and scholarships in the areas of agriculture, arts and culture, civic and community development, education, enrichment, health and human services and scholarships. We utilize a variety of donor options or funds including, unrestricted community impact, designated, field of interest and donor advised, to accomplish these goals.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 90% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 89
  • Accountability: 100
  • Sustainability: 87
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.6%; rating input score 36
  • Program expense ratio: 84.7%; rating input score 85
  • Fundraising efficiency: $60.24 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.9%; rating input score 94; 32nd 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; 64th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 68.3%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 13.76; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 10.9% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 17.5% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 9.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 35.6% of revenue deployed · 84.7% of spending went to programs
  • Governance: 17 of 17 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.2M in reported program spending
  • Leadership: top reported pay $110K · 19 people listed
  • Consistency: 38 of 39 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 83 filed money-flow records
  • Related organizations: 81 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.