The John D Ramsey Foundation Trust Co Timothy R Johnson

Nonprofit profile at a glance

EIN
036111221
IRS 990 coverage
2025–2025
Forms available
Form 990 2025
Location
Cooperstown, NY, USA
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$143,190
Expenses
$51,782
Assets
$863,567
Liabilities
$0

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

Leadership & pay

1 person listed

Highest reported compensation

  • TIMOTHY R JOHNSON (Trustee): $5,422 total reported compensation

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

Overview

Mission

To provide for educational scholarships utilized for educational related expenses including but not limited to college, trade school or certificate program tuition, books, computers, tools and related equipment.

What it reported doing in 2025

Provided six scholarships between $5,000 and $5,250 approved by the John D. Ramsey Memorial Vocational Scholarship Committee of the Cooperstown Rotary Club as recommended by the School Vocational Scholarship committee consisting of a representative from the Cooperstown Central School guidance department, the superintendent of the Cooperstown Central School, the superintendent of the Otsego Northern Catskills BOCES, and the Trustee.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 84
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.6%; rating input score 36
  • Program expense ratio: 59.9%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 67.7%; rating input score 68; 48th 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: 2 of 9 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 63.8%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 16.68; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 35.6% of revenue deployed · 59.9% of spending went to programs
  • Governance: 1 of 1 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $31K in reported program spending
  • Leadership: top reported pay $5K · 1 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 26/100.