Central Oregon Singers Inc

Nonprofit profile at a glance

EIN
931193267
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Bend, OR, USA
Phone
5413850470
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Singing, Choral

Official website

Reported finances

Revenue
$293,039
Expenses
$282,467
Assets
$180,738
Liabilities
$1,864

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

Leadership & pay

8 people listed

Executive titles in this filing

  • CHRISTINE ASHER (EXECUTIVE DIRECTOR)
  • JOEY LISKH (PRESIDENT)

Highest reported compensation

  • CHRISTINE ASHER (EXECUTIVE DIRECTOR): $61,800 total reported compensation

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

Overview

Mission

Musical education for approx 125 children from the local area to form 2 choirs thoughout the year for grades 5-12. Early musical expression to form 2 chiors for aprox 60 students in grades 1-5opportunities to travel in state, country and internationally

What it reported doing in 2024

Auditioned/rehearsed approx 125 children from the local area to form 2 choirs thoughout the year for grades 5-12. Early musically education for aprox 60 students in grades 1-5

Operating model

Revenue model
Membership-supported. 78% of the money available for current operations came from membership dues.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 82
  • Accountability: 90
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.2%; rating input score 63
  • Program expense ratio: 65.6%; rating input score 66
  • Fundraising efficiency: $12.21 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 3.6%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 21.9%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 63.2% of revenue deployed · 65.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $185K in reported program spending
  • Leadership: top reported pay $62K · 8 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.