Lower Makefield Community Foundation Inc

Nonprofit profile at a glance

EIN
264408535
IRS 990-EZ coverage
2012–2024
Forms available
Form 990-EZ 2024, Form 990-N 2016
Location
Yardley, PA, USA
Phone
2154935786
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$16,830
Expenses
$10,132
Assets
$228,253

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

Leadership & pay

4 people listed

Executive titles in this filing

  • DAVID KRATZER JR (PRESIDENT)

People named in this filing

  • DAVID KRATZER JR (PRESIDENT)
  • MEGA BHANDARY JOINED 12025 (TREASURER)
  • ALISON STEWART (SECRETARY)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

(1)garden of reflection: add to and maintain the garden of reflection, a memorial for the september 11, 2001 tragedy; (2)township police fund: support special projects of the lower makefield townshp police department; (3)dog park fund: complete a dog park in lower makefield township; (4)gregory caiola memorial fund: honor gregory caiola by production and erection of signs for renaming the township baseball fields for mr. Caiola. (5)eagle scouts fund: special charitable projects of the eagle scouts; (6)historic commission fund: promote awareness of the township's history and encouraging the preservation of historic and farmstead settings. (7)community accessibility project: support projects that will allow persons with disabilities equal access within the township. (8)sustainable projects fund: a fund restricted to: maintaining and improving the environment of the township and health of its residents.

What it reported doing in 2024

Sustainable projects fund: a fund restricted to: (1) maintaining and improving the environment of the township and the health of its residents; (2)providing opportunities for cost savings (continued on schedule o)

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
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 - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 82
  • Sustainability: 76
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.7%; rating input score 66
  • Program expense ratio: 88.5%; rating input score 88

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 39.8%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 22.53; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -22.6% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -4.4% per year; rating input score 0; 36th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 65.7% of revenue deployed · 88.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $9K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2012 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.