Cay-uma-wa

Nonprofit profile at a glance

EIN
831698201
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Pendleton, OR, USA
Phone
5414297169
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Management & Technical Assistance

Reported finances

Revenue
$535,446
Expenses
$1,475,549
Assets
$19,181,348
Liabilities
$23,760,926

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • DORIS WHEELER (PRESIDENT)
  • PATRICE WALTERS (VICE PRESIDENT)

People named in this filing

  • DORIS WHEELER (PRESIDENT)
  • PATRICE WALTERS (VICE PRESIDENT)
  • DEBRA CROSWELL (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation is organized and must be operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of the confederated tribes of the umatilla reservation, a federally recognized indian tribe.

What it reported doing in 2025

Cay-uma-wa is organized and operated exclusively for the benefit of the confederated tribes of the umatilla reservation, a federally recognized indian tribe. Cay-uma-wa's purpose is to hold, improve, and lease real property to be used as an education center to the confederated tribes of the umatilla reservation in furtherance of its nonprofit purpose.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 37
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.2%; rating input score 99
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -175.6%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 13; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 1.24; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 12.8% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 19.9% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: -2.7% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.2% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.