The Russell Kirk Center for Cultural Renewal

Nonprofit profile at a glance

EIN
383443798
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2012, Form 990-T 2024
Location
Mecosta, MI, USA
Phone
2319725590
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Research Institutes and/or Public Policy Analysis

Official website

Reported finances

Revenue
$845,936
Expenses
$1,019,091
Assets
$1,542,004
Liabilities
$240,826

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

Leadership & pay

9 people listed

Highest reported compensation

  • DR JEFFREY O NELSON (EXEC. DIRECT): $110,000 total reported compensation

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

Overview

Mission

The center's mission is to strengthen the cultural, economic, and philosophical foundations of western civilization and the american experience within it. Our programs celebrate and defend those permanent things that conserve a tradition of order, justice and freedom.

What it reported doing in 2024

Iv. Publications: "the university bookman" was founded as a book review quarterly by russell kirk in 1960, and is now an online journal which publishes weekly. It posts more than 100 reviews, essays, and interviews annually and attracts a growing national audience. "studies in burke & his time" is a journal dedicated to the study, interpretation, and application of the life and thought of the statesman edmund burke. "permanent things" is the kirk center's biannual newsletter. The kirk center website contains information about kirk and his writings and announces news of the center's upcoming programs and fellowships. All journals and videos are posted free-of-charge on the russell kirk center website, and are viewed by thousands. In addition, the center arranges for the publication and translation of kirk's books in this country and abroad.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 92% 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 a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 94
  • Accountability: 83
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.5%; rating input score 80
  • Program expense ratio: 66.3%; rating input score 66
  • Fundraising efficiency: $5.99 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 22nd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -20.5%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 1.51; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 12.5% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 80.5% of revenue deployed · 66.3% of spending went to programs
  • Governance: 8 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $676K in reported program spending
  • Leadership: top reported pay $110K · 9 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2013 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.

  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • High — Sustainability: Operating margin scored 9/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.