Central Oregon Public Safety C

Nonprofit profile at a glance

EIN
931244225
IRS 990 coverage
2017–2021
Forms available
Form 990 2021, Form 990-EZ 2015
Location
Redmond, OR, USA
Rating
69
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Religion Related N.E.C.
Affiliation
Religious (unspecified)

Reported finances

Revenue
$272,643
Expenses
$181,030
Assets
$83,839
Liabilities
$1,367

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

9 people listed

Highest reported compensation

  • Joel Stutzman (Exec Director): $46,570 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

COPC provides cruical services that support the First Responder Community of Central Oregon. Chaplains are on call 24 hours a day, 365 days a year to be dispatched to emergency calls. We also provide

What it reported doing in 2021

22 Chaplains serving Crook, Deschutes, and Jefferson counties on call

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
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

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: 47
  • Transparency & Controls: 93
  • Accountability: 79
  • Sustainability: 50
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.5%; rating input score 42
  • Program expense ratio: 62.5%; rating input score 63
  • Fundraising efficiency: $6.57 raised per $1 spent on fundraising; rating input score 24; 24th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 33.6%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 25.7%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: -10.4% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 41.5% of revenue deployed · 62.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $136K in reported program spending
  • Leadership: top reported pay $47K · 9 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2017 to 2021
  • Contacts: How to reach this organization
  • Money network: 2 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.

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

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 24/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.