The Battle Buddy Foundation

Nonprofit profile at a glance

EIN
462069571
IRS 990 coverage
2020–2022
Forms available
Form 990 2022
Location
West Chester, OH, USA
Phone
5137207886
Rating
67
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Animal Training, Behavior

Reported finances

Revenue
$170,116
Expenses
$166,235
Assets
$33,029
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Kenneth Bass Jr (Executive Director)
  • Joshua Rivers (President/Diretor)
  • Christina Faulkner (CEO)

Highest reported compensation

  • Christina Faulkner (CEO): $39,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The primary mission of The Foundation is to provide PTSD service dogs to veterans and to provide awareness of PTSD and its effect on veterans and their families.

What it reported doing in 2022

SERVICE DOGS- Evaluation and acquisition of dogs to be trained as PTSD service dogs. Ongoing training, maintenance and care for dogs to assist veterans with PTSD. Evaluation and vetting of veterans to select candidates ready to be paired with PTSD service dog with recommendation of physicians. Introduction of veteran to service dog and establishment of relationship with veteran and service dog prior to releasing dog to custody of veteran. Ongoing evaluation and training of dog once paired with veteran to refine tasks and alerts for which the dog must be aware given the peculiarities of veteran's PTSD manifestations.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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 verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 80
  • Accountability: 74
  • Sustainability: 36
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.3%; rating input score 66
  • Program expense ratio: 67.9%; rating input score 68
  • Fundraising efficiency: $1.66 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.3%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 23.5%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -25.3% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 34.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: -61.3% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 66.3% of revenue deployed · 67.9% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $113K in reported program spending
  • Leadership: top reported pay $39K · 5 people listed
  • Consistency: 15 of 17 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2020 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesOther column sum did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.