Willow Valley Communities Charitable Foundation

Nonprofit profile at a glance

EIN
825031123
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Willow Street, PA, USA
Phone
7174642741
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$2,653,507
Expenses
$442,333
Assets
$10,891,858
Liabilities
$1,560,448

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

Leadership & pay

12 people listed

Executive titles in this filing

  • REBECCA BUMSTED (PRESIDENT)
  • CHARLES E SMITH II (VICE PRESIDENT)
  • LAUREN RENEHAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LAUREN RENEHAN (EXECUTIVE DIRECTOR): $115,883 total reported compensation
  • JILL GILBERT (TREASURER): $15,700 total reported compensation
  • LESLIE BRANT (BOARD MEMBER): $12,000 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 raise funds to support willow valley communities, a nonprofit 501(c)(3) organization.

What it reported doing in 2024

Support of willow valley communities - planning and executing special capital campaign to provide funds to willow valley communities for design and construction of the memory center, establishment of permanent endowment fund for the memory center, ongoing annual programmatic support for the memory center.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 96% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 94
  • Accountability: 80
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.3%; rating input score 22
  • Program expense ratio: 71.7%; rating input score 72
  • Fundraising efficiency: $64.24 raised per $1 spent on fundraising; rating input score 82; 82nd 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; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 15th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 83.3%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 24.62; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 26.2%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 11.2% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 23.8% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 40.4% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 22.3% of revenue deployed · 71.7% of spending went to programs
  • Governance: 9 of 11 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $317K in reported program spending
  • Leadership: top reported pay $116K · 12 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Mission deployment rate scored 22/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.