Limestone Valley Resource Conservation and Development Council Inc

Nonprofit profile at a glance

EIN
581790405
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Trenton, GA, USA
Phone
4234212543
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Rural Economic Development

Official website

Reported finances

Revenue
$2,287,152
Expenses
$1,601,450
Assets
$1,581,323
Liabilities
$91,982

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

Leadership & pay

27 people listed

Executive titles in this filing

  • RICKY SMITH (PRESIDENT)
  • ROBERT P JONES (VICE PRESIDENT)

People named in this filing

  • RICKY SMITH (PRESIDENT)
  • ROBERT P JONES (VICE PRESIDENT)
  • DOUG HIGDON (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

Agriculture resource conservation. To provide conservation, protection, development, and utilization fo natural and human resources. To enhance the economic and social well-being of people and provide enrichment and

What it reported doing in 2024

Epa 319 program. Compost, polymer, pumpout erosion control to demonstrate methods for composting litter and erosion control for farmers. Education to preserve water quality, pollution abatement through best management practices (bmp). Assist in rural road service development, maintenance and erosion control. Assist in local farmers market activities. Assist landowners with septic system repairs and maintenance. Assist farmers with installation of best management practices (bmp).

Operating model

Revenue model
Grant-funded. 92% of the money available for current operations came from government grants.
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.
  • 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. Some filed totals do not add up and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 84
  • Accountability: 100
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.2%; rating input score 64
  • Program expense ratio: 91.8%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th 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: 7 of 7 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 30%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 0.99; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 16.8% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 12.7% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 64.2% of revenue deployed · 91.8% of spending went to programs
  • Governance: 27 of 27 board members independent · 7 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $0 · 27 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.