The Legacy Project of Stark

Nonprofit profile at a glance

EIN
474167887
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-N 2017
Location
Massillon, OH, USA
Phone
3307048007
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$632,042
Expenses
$546,600
Assets
$1,000,526
Liabilities
$0

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

Leadership & pay

15 people listed

Highest reported compensation

  • JENNIFER WARNER (EXECUTIVE DI): $60,516 total reported compensation
  • EUGENE LINGENHOEL (FORMER EXECU): $58,000 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 bring together and build small group mentoring relationships.

What it reported doing in 2024

For the 2024 school year, the legacy project of stark was in 16 school buildings over 10 school districts. We offered programs within the school buildings that mentored k-12th grade. We also offered several programs at our facility for 4th-12th grade students. With all our programs combined, we were able to mentor 900 students and utilized over 175 adult volunteer mentors. That projects to 6,500 in kind hours from our adult volunteers.

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

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 86
  • Accountability: 69
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.2%; rating input score 62
  • Program expense ratio: 71.8%; rating input score 72
  • Fundraising efficiency: $141.29 raised per $1 spent on fundraising; rating input score 90; 90th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • 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: 13.5%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.83; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 21.7%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 25.7% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 27.3% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 36% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 62.2% of revenue deployed · 71.8% of spending went to programs
  • Governance: 13 of 13 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $392K in reported program spending
  • Leadership: top reported pay $61K · 15 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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 — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 13/100.