Ohio League of Conservation Voters

Nonprofit profile at a glance

EIN
311622420
IRS 990-EZ coverage
2011–2012
Forms available
Form 990-EZ 2012
Location
Gahanna, OH, USA
Phone
6144714630
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Citizen Participation

Official website

Reported finances

Revenue
$56,049
Expenses
$62,744
Assets
$38,982

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

14 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educational and advocacy activities for the purpose of improving the environment and conserving natural resources.

What it reported doing in 2012

Education and advocacy activities for the purpose of improving the environment and conserving natural resources.

Operating model

Revenue model
Donor-supported. 97% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 24
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

  • Operating margin: -11.9%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 100.1% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 76.3% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 47th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $63K in reported program spending
  • Leadership: top reported pay $48K · 14 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2011 to 2012
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Operating margin scored 28/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.