The Fuqua Foundation

Nonprofit profile at a glance

EIN
471701416
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Charleston, IL, USA
Phone
2173452128
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services N.E.C.
Affiliation
Christianity

Reported finances

Revenue
$123,665
Expenses
$87,422
Assets
$2,561,879
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • MICHAEL J METZGER (President)
  • MARILYN FUQUA THOMPSON (Vice President)

Highest reported compensation

  • CARI SHEPHERD (Director): $84,435 total reported compensation
  • JOSH BENTON (Director): $70,359 total reported compensation

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

Overview

Mission

The foundation distributes its annual income to the following 501(c)(3) organizations: 33% to lake land college foundation for student scholarships at lake land community college, , mattoon, il; 33% to the mattoon citadel of the salvation army to be used exclusively for charitable purposes in mattoon, il; and 34% to catholic charities of coles, douglas, & edgar counties to be used exclusively for charitable purposes within its service region.

What it reported doing in 2025

The foundation distributes its annual income to the following 501(c)(3) organizations: 33% to lake land college foundation for student scholarships at lake land community college, mattoon, il; 33% to the mattoon citadel of the salvation army to be used exclusively for charitable purposes in mattoon, il; and 34% to catholic charities of coles, douglas, & edgar counties to be used exclusively for charitable purposes within its service region.

Operating model

Revenue model
Investment-supported. 100% 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 93
  • Accountability: 76
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.6%; rating input score 95
  • Program expense ratio: 94.5%; rating input score 94
  • 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29.3%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 29.3; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 26.1%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 94.6% of revenue deployed · 94.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $83K in reported program spending
  • Leadership: top reported pay $84K · 7 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 10 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 3 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Officer compensation ratio scored 13/100.