The Friends of Donny Higgins Memorial Fund Inc

Nonprofit profile at a glance

EIN
473625946
IRS 990-EZ coverage
2016–2018
Forms available
Form 990-EZ 2018, Form 990-N 2015
Location
Braintree, MA, USA
Phone
6178287857
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Operating Foundations

Official website

Reported finances

Revenue
$82,758
Expenses
$51,356
Assets
$47,782

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • WILLIAM HIGGINS (PRESIDENT/BOARD MEMBER)

People named in this filing

  • CATHERINE CARTER (TREASURER/BOARD MEMBER)
  • WILLIAM GREALISH (BOARD MEMBER)
  • WILLIAM HIGGINS (PRESIDENT/BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support youth sports related programs and activities

What it reported doing in 2018

Donny higgins memorial street hockey tourney andfamily fun day

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 program spending has grown recently. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 82
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.1%; rating input score 44
  • Program expense ratio: 71.1%; rating input score 71

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 37.9%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 16.6% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 29.3% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 44.1% of revenue deployed · 71.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $37K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2016 to 2018
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.