National Community Foundation
Nonprofit profile at a glance
- EIN
- 770552067
- IRS 990 coverage
- 2020–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-N 2013
- Location
- Towson, MD, United States
- Phone
- (410) 377-2170
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Fund Raising and Fund Distribution
- Affiliation
- Religious (unspecified)
Reported finances
- Revenue
- $929,017
- Expenses
- $1,349,545
- Assets
- $6,377,168
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- BRUCE BIGELOW (PRESIDENT)
- DAVID THOROUGHMAN (VICE PRESIDENT)
- MIKE CHILDS (VICE PRESIDENT)
People named in this filing
- BRUCE BIGELOW (PRESIDENT)
- DAVID THOROUGHMAN (VICE PRESIDENT)
- EMANUEL J KALLINA II (TREASURER)
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
National community foundation shall carry out its purposes as a community foundation within the meaning of treasury regulation section 1.170a-9(f)(10). Planned Giving Agreements for Individual Donors Charitable Lead Trusts – (NCF may serve as Trustee) Charitable Remainder Trusts – (NCF may serve as Trustee). _**[1]**_ Trustee fees, Planned Giving Agreement management fees and Non-Cash Asset Gift administration fees are determined on a case by case basis. _These fees may be in addition to the NCF annual administration fees (currently 70 basis points) and are invoiced quarterly, based upon the planned giving agreement’s asset values at the end each quarter._ Regarding investment management services, NCF is _advisor-centric_ and encourages donors who have trusted, SEC qualified investment advisors, to introduce these advisors to NCF, so that they may also manage the donor’s planned...
What it reported doing in 2024
Grants to qualified organizations
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 96
- Accountability: 82
- Sustainability: 46
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 77.5%; rating input score 77
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 98.7%; rating input score 99; 47th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- 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: -45.3%; rating input score 3; 3rd percentile among comparable filings
- Total-asset coverage ratio: 4.73; rating input score 84; 84th 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: 4% per year; rating input score 100; 37th percentile among comparable filings
- Revenue growth: -26.9% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: -9.4% per year; rating input score 0; 4th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 100% of revenue deployed · 77.5% of spending went to programs
- Governance: 1 of 1 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $1M in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 20 of 21 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors and grants
- Filing history: 4 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 22 filed money-flow records
- Related organizations: 30 filed related-organization links
- 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 — Accountability: Governance controls: 2 of 6 not reported.
- High — Sustainability: Operating margin scored 3/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.