City of Good Inc
Nonprofit profile at a glance
- EIN
- 850616750
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Boise, ID, USA
- Phone
- 2082490776
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community, Neighborhood Development
Reported finances
- Revenue
- $802,898
- Expenses
- $755,441
- Assets
- $143,886
- Liabilities
- $13,366
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Britt Udesen (Executive Director)
Highest reported compensation
- Britt Udesen (Executive Director): $113,400 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
City of Good is building a sustainable food system through economic support to farmers and radical access to fresh, local food for all of our neighbors. The organization provides nutritious, locally sourced meals and food education through collaborative partnerships throughout the Treasure Valley.
What it reported doing in 2024
The Counter is City of Goods locally-sourced cafe serving Idaho burgers and fries within the Shrine Social Club, a beloved music venue hosting concerts throughout the year as well as the annual Treefort Music Festival. This venture provided earned revenue for both City of Good and our farm partners. It also provided a commercial kitchen for the production, packaging, and distribution of fuel kits; a home base for the Mobile Market; a storage and processing site for surplus produce to be distributed to pantries; and an educational hub for customers and community members with information about sustainable food systems, local sourcing, and volunteer opportunities shared through signage, printed material, staff representation, and information sessions.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 92
- Accountability: 64
- Sustainability: 35
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88.4%; rating input score 88
- Program expense ratio: 86.5%; rating input score 86
- Fundraising efficiency: $16.28 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings
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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 55.6%; rating input score 56; 12th 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: 5.9%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 0.19; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 15%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: 34.5% per year; rating input score 100; 92nd percentile among comparable filings
- Revenue growth: 26.7% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: -16.2% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 88.4% of revenue deployed · 86.5% of spending went to programs
- Governance: 5 of 9 board members independent · 6 of 8 filing controls reported
- Programs: 6 filed program accomplishments · $653K in reported program spending
- Leadership: top reported pay $113K · 10 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Independent voting board scored 56/100.
- Review — Financial Efficiency: Fundraising efficiency scored 53/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Review — Sustainability: Operating margin scored 52/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 23/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.