Katie Nelson Memorial Fund

Nonprofit profile at a glance

EIN: 770503997
IRS 990-EZ coverage: 2013–2015
Forms available: Form 990-EZ 2015
Location: Los Banos, CA, USA
Rating: 77
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue: $186
Expenses: $404
Assets: $0

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

KEVIN NELSON (President)

People named in this filing

KEVIN NELSON (President)
TRISHA NELSON (Treasurer)
PAT GALLICHIO (CFO)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support 4-h, ffa and youth agriculture activities

What it reported doing in 2015

Trophies awarded at the merced county spring fair

Operating model

Revenue model: Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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 total spending goes to programs and some filed totals do not add up.

Rating breakdown

Financial Efficiency: 80
Transparency & Controls: 82
Sustainability: 10
Growth: 80

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 100%; rating input score 100
Program expense ratio: 46%; rating input score 46

Transparency & Controls

Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: -117.2%; rating input score 6; 6th percentile among comparable filings
Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

Program expense growth: 56.9% per year; rating input score 100; 93rd percentile among comparable filings
Revenue growth: 148.4% per year; rating input score 100; 99th percentile among comparable filings
Asset growth: -97.6% per year; rating input score 0; 1st percentile among comparable filings

Details

Where the money goes: 100% of revenue deployed · 46% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $186 in reported program spending
Leadership: top reported pay $0 · 4 people listed
Consistency: 5 of 6 current checks pass · 1 finding to review
Schedules: 3 filed schedules
Filing history: 3 filing years from 2013 to 2015
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.

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

Moderate — Financial Efficiency: Program expense ratio scored 46/100.
Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
High — Sustainability: Operating margin scored 6/100.
High — Sustainability: Total-asset coverage ratio scored 1/100.
High — Growth: Asset growth scored 0/100.
Review — Sustainability: Officer compensation ratio scored 57/100.
High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.