Logan County High School Cougar Foundation Incorporated

Nonprofit profile at a glance

EIN
463162180
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2017, Form 990-N 2015
Location
Russellville, KY, USA
Phone
2707556281
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$712,881
Expenses
$626,428
Assets
$225,731
Liabilities
$0

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

Leadership & pay

19 people listed

Executive titles in this filing

  • TREVOR CHRISTIAN (PRESIDENT)

People named in this filing

  • JON BARROW (MEMBER)
  • HOLLI BLACK (MEMBER)
  • ERIN BORDERS (MEMBER)

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 mission of the logan county high school cougar foundation is to serve as an advocate for facility development and the educational, athletic, and student activities at logan county high school. We seek to celebrate student and athletic achievement, to enhance alumni involvement, to promote wellness among students and our community, and to inspire philanthropic contributions from individuals, corporations, and foundations. Public funding from federal, state, or local governments will not be pursued by the foundation.

What it reported doing in 2024

Teams were aided with expenses related to equipment, uniforms, facility improvements, and team travel. Multiple camps were organized to educate youth in the community on a variety of sports offered at the high school level, as well as to further educate and improve the abilities of current high school sports participants by providing them with the opportunity to learn from accomplished individuals.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.4%; rating input score 70
  • Program expense ratio: 80.2%; rating input score 80
  • Fundraising efficiency: $3.08 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.1%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 20.3% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 21.7% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 14.2% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 70.4% of revenue deployed · 80.2% of spending went to programs
  • Governance: 19 of 19 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $502K in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.