The Friends of the Middlesex Fells Reservation Inc

Nonprofit profile at a glance

EIN
223278797
IRS 990 coverage
2019–2023
Forms available
Form 990 2023, Form 990-EZ 2018
Location
Melrose, MA, USA
Phone
7816622340
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$514,665
Expenses
$511,080
Assets
$2,593,786
Liabilities
$11,016

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

Leadership & pay

12 people listed

Executive titles in this filing

  • CHRISTOPHER REDFERN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHRISTOPHER REDFERN (EXECUTIVE DIRECTOR): $82,377 total reported compensation

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

Overview

Mission

The organization's mission is to promote the conservation, appreciation, and sustainable enjoyment of the middlesex fells reservation. We protect and enhance the ecology of the fells through initiatives to manage invasive species, reduce rogue trails for wildlife, and foster a culture of care and community stewardship. We provide opportunities for people to learn, enjoy, and care for the fells with more than 100 free walks annually and a multitude of opportunities to join us in on-the-ground stewardship of the fells. We advocate for protection of the fells through productive relationships with dcr staff, elected officials, and community leaders and activate more than 4,000 supporters to speak up on behalf of the fells.

What it reported doing in 2023

Provide educational opportunities through our fells forest camp and other youth programming, and for adults via free guided outings in the fells. Lead community stewardship projects to manage invasive plants and improve habitat in the middlesex fells.advocate to preserve and protect natural resources and strengthen the state parks system in Massachusetts.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.8%; rating input score 73
  • Program expense ratio: 70.8%; rating input score 71
  • Fundraising efficiency: $4.28 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.7%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 5.08; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 16.1%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 22.7% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 22.4% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 28.2% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 72.8% of revenue deployed · 70.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $362K in reported program spending
  • Leadership: top reported pay $82K · 12 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 20/100.