The Greater Hagerstown Committee Inc

Nonprofit profile at a glance

EIN
521518609
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Hagerstown, MD, USA
Phone
3017338811
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$205,782
Expenses
$208,717
Assets
$177,763
Liabilities
$112,919

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Highest reported compensation

  • JAMES KERCHEVAL (EXECUTIVE DI): $99,289 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Enhance community awareness

What it reported doing in 2024

Community awareness - 60% of executive director's and support staff's time and related expense spent in support of volunteer committees in activities related to the organization's exempt functions.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.1%; rating input score 59
  • Program expense ratio: 58.6%; rating input score 59
  • 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: 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.4%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.64; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 47.6%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 16.8% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 59.1% of revenue deployed · 58.6% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $122K in reported program spending
  • Leadership: top reported pay $99K · 15 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Mission deployment rate scored 59/100.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.