Mcdougal Foundation Inc

Nonprofit profile at a glance

EIN
522069609
IRS 990-EZ coverage
2012–2017
Forms available
Form 990 2011, Form 990-EZ 2017
Location
Hagerstown, MD, USA
Phone
3017976637
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Religious Printing, Publishing
Affiliation
Christianity

Official website

Reported finances

Revenue
$24,788
Expenses
$40,770
Assets
$0
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Diane McDougal (President)
  • Daniel McDougal (Vice President)

People named in this filing

  • Ray Llarena (Board Member)
  • Deborah Koser (Board Member)
  • Diane McDougal (President)

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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Publish, distribute Christian Literature, raise funds to donate books to prisons, inner city programs and foreign missions

What it reported doing in 2017

Funds and Supplies sent to Christ to the Philippines in the Philippine Islands 10229.63

Operating model

Revenue model
Other-operating. 86% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 82
  • Sustainability: 6
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56%; rating input score 56
  • Program expense ratio: 34%; rating input score 34

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -64.5%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 26.1%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 31.2% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: -10% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: -16.9% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 56% of revenue deployed · 34% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $14K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2012 to 2017
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.