Mcdaniels Community Org

Nonprofit profile at a glance

EIN
611168867
IRS 990 coverage
2016–2018
Forms available
Form 990 2018
Location
Mcdaniel, KY, USA
Phone
2702570333
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Homeowners & Tenants Associations

Reported finances

Revenue
$265,147
Expenses
$240,803
Assets
$102,976
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • BARBARA COOGLE (Vice President)
  • OPAL SWIFT (President)

People named in this filing

  • SUSAN MCNUTT (Director)
  • PATRICIA WALLACE (Director)
  • MARY CAVE (Director)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide ball park for community.

What it reported doing in 2018

The funds are used to maintain and improve a community ball park and grounds for use by all citizens of the surrounding area.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 60% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 26
  • Transparency & Controls: 93
  • Accountability: 0
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 28%; rating input score 28
  • Program expense ratio: 30.8%; rating input score 31
  • 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: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.2%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: 16.3% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 51.3% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 24.7% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 28% of revenue deployed · 30.8% of spending went to programs
  • Governance: 0 of 10 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $74K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 3 filing years from 2016 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 28/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 31/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.