The Vineyard Foundation

Nonprofit profile at a glance

EIN
882161264
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2024
Location
Columbia, SC, USA
Phone
8778858973
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International, Foreign Affairs, and National Security N.E.C.

Reported finances

Revenue
$20,250
Expenses
$20,250
Assets
$20,250
Liabilities
$20,250

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

Leadership & pay

1 person listed

Executive titles in this filing

  • BARRY KNIGHTON (CEO)

People named in this filing

  • BARRY KNIGHTON (CEO)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide leadership development and community training for non-governmental organizations, as well as outreach to area schools to improve literacy and educational initiatives

What it reported doing in 2024

Health Care Access Project, Accra, Ghana 2024 - Eastern Project: Provided free health screenings, food, water tablets, and supplies for a remote village. The foundation covered all expenses to include, but not limited to transportation for all foundation members and staff, food for staff, tent rentals, chair rentals, video, and pictures. collaboration with the starlight foudation

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. A relatively small share of voting board members are independent and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 81
  • Accountability: 36
  • Sustainability: 41
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.1%; rating input score 84
  • Program expense ratio: 84.1%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

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

Details

  • Where the money goes: 84.1% of revenue deployed · 84.1% of spending went to programs
  • Governance: 0 of 3 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $10K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • 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: Independent voting board scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Board meeting minutes documented not reported.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.