Central Oregon Guardianship Assistance Program

Nonprofit profile at a glance

EIN
365051085
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Bend, OR, USA
Phone
5092813041
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Alliance/Advocacy

Reported finances

Revenue
$267,754
Expenses
$304,862
Assets
$92,726
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Matt Dodson (President)

Highest reported compensation

  • Emily Coxey (Licensed Guardian): $75,000 total reported compensation
  • Janet Basney (Director): $42,500 total reported compensation
  • Lisa Bertalan (Executive Dir.): $19,750 total reported compensation

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

Overview

Mission

The purpose shall be to provide probono and paid fees for court appointed guardianship, conservaorship, trustee, and estate services to adult incapacitated Central Oregonians who, because of cognitive and/or physical impairment, and unable to make medical, housing and/or financial decisions for themselves.

What it reported doing in 2024

Probono Guardianship services for clients with limited means who are incapacitated and as a result are unable to make medical, housing and financial decisions for themselves. Volunteer hours not summarized in expensesProfessional Guardian 31.9 hoursClient visitations and other work 250 hours

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

MIXED - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 80
  • Accountability: 24
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.6%; rating input score 80
  • Program expense ratio: 70%; rating input score 70
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th 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; 7th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.9%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 49.5%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -10.7% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -51.2% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -33.3% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 79.6% of revenue deployed · 70% of spending went to programs
  • Governance: 0 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $213K in reported program spending
  • Leadership: top reported pay $75K · 7 people listed
  • Highest-paid contractors: 1 contractor listed · $21K reported
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.