Logan County Family and Children First Council
Nonprofit profile at a glance
- EIN
- 341782834
- IRS 990 coverage
- 2010–2020
- Forms available
- Form 990 2020
- Location
- Bellefontaine, OH, USA
- Phone
- 9372923040
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Family Services
Reported finances
- Revenue
- $366,934
- Expenses
- $327,620
- Assets
- $216,454
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
14 people listed
People named in this filing
- TARA BAIR (PAST CHAIR)
- SCOTT HOWELL (CHAIR)
- CYNTHIA HEFFNER (VICE CHAIR)
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 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To facilitate the collaborating among child and family serving organizations to plan, develop and coordinate services and resources for children, youth and their families.
What it reported doing in 2020
Community planning/mobilization family and children first council helps ensure accountability for the well being of children and families in logan county. The council utilizes the results-based accountability framework developed by mark friedman of the fiscal policy institute. Outcome teams meet to monitor trends and establish coordinated community plans for four areas including healthy people & behaviors, stable families, young people succeeding, and safe & supportive neighborhoods. A result of past community planning efforts is the drug free youth coalition, aimed at reducing and preventing underage substance abuse. A variety of sector members come together to send a unified message to logan county that youthful substance use is not acceptable. The coalition has undertaken a more detailed look at local conditions, the community anti-drug coalitions of american, a recent 12-18 month strategic plan and a 5 year plan has been developed and strategies are being implemented.
Operating model
- Revenue model
- Grant-funded. 100% 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.
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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 90
- Accountability: 88
- Sustainability: 51
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.3%; rating input score 89
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 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: 10.7%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 0.66; rating input score 24; 24th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: -2.8% per year; rating input score 0; 35th percentile among comparable filings
- Revenue growth: 4.8% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 11.7% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 89.3% of revenue deployed · 100% of spending went to programs
- Governance: 13 of 13 board members independent · 5 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $328K in reported program spending
- Leadership: top reported pay $0 · 14 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 2 filed schedules
- Filing history: 11 filing years from 2010 to 2020
- 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.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 24/100.
- Review — Sustainability: Operating margin scored 54/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.