The Katz-Helen and Ray Whittle Jr Foundation Inc

Nonprofit profile at a glance

EIN
582364560
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
St Simons Island, GA, USA
Phone
9122231597
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Religious (unspecified)

Reported finances

Revenue
$227,082
Expenses
$146,779
Assets
$1,079,857
Liabilities
$2,235

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

Leadership & pay

11 people listed

Highest reported compensation

  • Kelly Howe (Executive Dir.): $27,783 total reported compensation

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

Overview

Mission

To influence the character of children and youth by promoting the golden rule character law, "do unto others as you would have them do unto you."

What it reported doing in 2024

The foundation awarded $50 to $100 cash awards to students who were selected as best demonstrating the "golden rule" within the glynn and mcintosh county Georgia school systems. Special recognition awards are also given to several seniors through an interview process. Awards of $1,000 each are given to various schools in glynn and mcintosh county school systems for outstanding performance in encouraging students to live by the golden rule. There are also staff awards given to staff for demonstrating and living the golden rule ranging from $1,000 to $1,500.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 46% for direct work, and 54% for grants.

The verdict

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 80
  • Accountability: 58
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.2%; rating input score 82
  • Program expense ratio: 95.2%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 65%; rating input score 65; 45th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 25th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.4%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 7.36; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 18.9%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 82.2% of revenue deployed · 95.2% of spending went to programs
  • Governance: 10 of 11 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $140K in reported program spending
  • Leadership: top reported pay $28K · 11 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 10 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.