Three Rivers Kiwanis Milo Brownville Foundation

Nonprofit profile at a glance

EIN
465270019
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Milo, ME, USA
Phone
2079433677
Rating
29
Verdict
REVIEW
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$121,007
Expenses
$112,083
Assets
$922,141
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • JOE DUARTE (PRESIDENT)
  • BEVERLY MARTELL (VICE PRESIDENT)
  • KEN JAY (PAST PRESIDENT)

People named in this filing

  • JOE DUARTE (PRESIDENT)
  • BEVERLY MARTELL (VICE PRESIDENT)
  • CHRIS RYDERWHITE (SECRETARY)

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

Civic organization to help local people with education finances and reading

What it reported doing in 2024

Local libraries, fire departments, historical society, and other local charities

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - Program spending has grown recently and total assets are large relative to annual expenses, but may not be spendable cash. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 23
  • Transparency & Controls: 35
  • Accountability: 6
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 16.8%; rating input score 17
  • Program expense ratio: 18.1%; rating input score 18
  • Fundraising efficiency: $39.35 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 54.5%; rating input score 55; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.4%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 8.23; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 33.6% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 33.7% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 16.8% of revenue deployed · 18.1% of spending went to programs
  • Governance: 0 of 11 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $41K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 8 of 12 current checks pass · 4 findings to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 7 filing years from 2018 to 2024
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 17/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 18/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.