Central Oregon Community College Memorial Education Fund #301012

Nonprofit profile at a glance

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

2 people listed

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.

Support educational purposes at the central Oregon community college.

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model: Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

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; 81st percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
Governance controls: 5 of 7 controls in place; rating input score 71
- 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: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: -72.8%; rating input score 21; 21st percentile among comparable filings
Total-asset coverage ratio: 5.35; rating input score 53; 53rd percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Program expense growth: 0.5% per year; rating input score 100; 49th percentile among comparable filings
Revenue growth: 2.4% per year; rating input score 100; 66th percentile among comparable filings
Asset growth: -3.1% per year; rating input score 0; 24th percentile among comparable filings

Where the money goes: 97.8% of spending went to programs
Governance: 2 of 2 board members independent · 5 of 7 filing controls reported
Programs: 1 filed program accomplishment · $100K in reported program spending
Leadership: top reported pay $0 · 2 people listed
Consistency: 13 of 13 current checks pass
Schedules: 4 filed schedules · includes grants
Filing history: 8 filing years from 2018 to 2025
Contacts: How to reach this organization
Money network: 2 filed money-flow records
Related organizations: 2 filed related-organization links
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Sustainability: Operating margin scored 21/100.
Review — Accountability: Governance controls: Independent financial-statement audit not reported.
High — Growth: Asset growth scored 0/100.
Review — Sustainability: Total-asset coverage ratio scored 53/100.
Review — Sustainability: Officer compensation ratio scored 58/100.