Scio Mutual Telephone Association

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

6 people listed

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

To provide telephone service to its members.

The association provided various telecommunications services to its members.

Revenue model: Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
Foreign activity oversight: Limited
Grant itemization coverage: 57.1%; rating input score 57; 17th percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: -0.9%; rating input score 31; 31st percentile among comparable filings
Total-asset coverage ratio: 3.28; rating input score 76; 76th percentile among comparable filings
Liabilities to assets ratio: 0.04; rating input score 74; 74th percentile among comparable filings
Officer compensation ratio: 5.7%; rating input score 47; 47th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 2.8% per year; rating input score 100; 28th percentile among comparable filings
Asset growth: 3.6% per year; rating input score 100; 28th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $294K · 6 people listed · 2 of 6 pay-setting controls reported
Consistency: 13 of 14 current checks pass · 1 finding to review
Schedules: 4 filed schedules · includes grants and executive pay
Filing history: 14 filing years from 2010 to 2023
Contacts: How to reach this organization
Money network: 6 filed money-flow records
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.

Signals prioritize questions for review. They are not findings of misconduct.

Review — Transparency & Controls: Grant itemization coverage scored 57/100.
Review — Accountability: Governance controls: 2 of 9 not reported.
Moderate — Sustainability: Operating margin scored 31/100.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
Moderate — Sustainability: Officer compensation ratio scored 47/100.