Orange County Community Foundation Inc

Nonprofit profile at a glance

EIN
352117084
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Paoli, IN, USA
Phone
8127234150
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Reported finances

Revenue
$1,845,809
Expenses
$1,094,475
Assets
$12,232,900
Liabilities
$58,744

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • CHRISTOPHER J FLEENOR (VICE-PRESIDENT)
  • HEATHER ROSS (PRESIDENT)
  • KRISTINA ALLEN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KRISTINA ALLEN (EXECUTIVE DIRECTOR): $100,116 total reported compensation
  • JESSICA MEEKS (FINANCE MANAGER): $71,079 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Building a better community-together. We strive to carry out this mission in the following ways: as a steward by developing and managing permanent endowment funds which fund community improvements and support charitable causes as a strategic grant maker by awarding grants and other support to enable the community to respond to emerging and changing needs and opportunities as a charitable resource by encouraging and educating donors and providing a flexible vehicle for individual donors, non-profit organizations and the community at-large as a catalyst by mobilizing community leadership in response to issues

What it reported doing in 2024

The organization is a community foundation that endeavors to promote philantrophy in orange county, Indiana. It maintains investment funds established by individuals and organizations across the community for use for charitable purposes. It also grants amounts to other organizations-501c3- for use in their charitable purposes.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 43% for direct work, and 57% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 80
  • Accountability: 100
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.9%; rating input score 61
  • Program expense ratio: 66.9%; rating input score 67
  • Fundraising efficiency: $20.92 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 63%; rating input score 63; 31st 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 40.7%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 11.18; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 15.6%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 60.9% of revenue deployed · 66.9% of spending went to programs
  • Governance: 15 of 15 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $733K in reported program spending
  • Leadership: top reported pay $100K · 17 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 16 filed money-flow records
  • Related organizations: 17 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 — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 22/100.