Ncf Supporting Organization

Nonprofit profile at a glance

EIN
474168487
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Wilmington, DE, USA
Phone
4103772170
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$1,483,754
Expenses
$870,363
Assets
$4,377,964
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

To support, benefit, perform the fuctions of and/or carry out the purposes of the national community foundation.

What it reported doing in 2024

Grants to qualified organizations

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 89
  • Accountability: 82
  • Sustainability: 88
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.1%; rating input score 56
  • Program expense ratio: 95.2%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.4%; rating input score 98; 46th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

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: 41.3%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 5.03; rating input score 85; 85th 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: -48.3% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -39.9% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 19.2% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 56.1% of revenue deployed · 95.2% of spending went to programs
  • Governance: 1 of 1 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $828K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 16 of 17 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: 12 filed money-flow records
  • Related organizations: 12 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 — Financial Efficiency: Mission deployment rate scored 56/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.