The Community Foundation of Macon County

Nonprofit profile at a glance

EIN
371372729
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Decatur, IL, USA
Phone
2174293000
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$10,884,983
Expenses
$9,522,849
Assets
$62,618,001
Liabilities
$5,260,817

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • NATALIE BECK (CEO)

Highest reported compensation

  • NATALIE BECK (CEO): $190,936 total reported compensation
  • MICHELE BATMAN (COO): $141,150 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to connect the philanthropic goals of donors with the needs of macon county, and through leadership and community engagement, identify and address those needs.

What it reported doing in 2025

Education improvement, early childhood education quality and availability, school culture, and workforce readiness: continued collaborating partnerships, fostered organic efforts toward communitywide education improvements. Goals include: by allocating specific funding to preschool programs and programs focusing on literacy. Continues facilitating and funding for award winning youth leadership cohort of over 75 high school students for every high school in the county. Provided funding for public schools college prep academy.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 96% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.2%; rating input score 94
  • Program expense ratio: 92.4%; rating input score 92
  • Fundraising efficiency: $20.49 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 19th 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: 85.8%; rating input score 86; 25th 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; 64th 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: 12.5%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 6.58; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 8.9% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 94.2% of revenue deployed · 92.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $8.8M in reported program spending
  • Leadership: top reported pay $191K · 16 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 154 filed money-flow records
  • Related organizations: 152 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 — Financial Efficiency: Fundraising efficiency scored 55/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.