St Clair Foundation
Nonprofit profile at a glance
- EIN
- 237126102
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025
- Location
- Lebanon, OH, USA
- Phone
- 5139321414
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $200,371
- Expenses
- $98,138
- Assets
- $2,203,202
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
1 person listed
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Community foundation
Operating model
- Revenue model
- Investment-supported. 99% of the money available for current operations came from recurring investment income.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
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 program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 93
- Accountability: 70
- Sustainability: 84
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 86.6%; rating input score 87
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 51%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 22.45; rating input score 96; 96th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 6.6%; rating input score 29; 29th percentile among comparable filings
Growth
- Program expense growth: -28.3% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: -11.2% per year; rating input score 0; 5th percentile among comparable filings
- Asset growth: 6.4% per year; rating input score 100; 50th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 86.6% of spending went to programs
- Governance: 15 of 15 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $6K · 1 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 3 filed schedules · includes grants
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 29/100.