Community Bridges Foundation

Nonprofit profile at a glance

EIN
454046196
IRS 990 coverage
2014–2023
Forms available
Form 990 2023, Form 990-EZ 2023
Location
Grants Pass, OR, USA
Phone
5414726152
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$127,094
Expenses
$212,686
Assets
$246,428
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Jason Smotherman (President)

Highest reported compensation

  • Madalyn McGehee (Exec Director): $10,424 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist charitable programs with fiscal management and reporting, fundraising, grant writing, project management and public awareness.

What it reported doing in 2023

Every Child program works directly with foster children in the local area and helps to engage the community with foster children and the Department of Human Services (state agency that oversees the foster care system locally). There are approximately 250 children annually that are in foster care in the local community. 65 foster children and parents served with tangible needs and events. EVENT: Foster Parent Appreciation Carnival served 45 kids and their foster families with games, food, fun activities such as face painting and bounce houses, and raffle prizes for all in the family. Christmas Movie Night we set up a giant screen for a movie and provided hot chocolate with marshmallows and candy canes and popcorn. Served 15 kids and their foster families. Christmas Party at ODHS with a Santa, snacks, crafts, and Christmas gifts. Served 120 children and their bio families.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 84% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 80
  • Accountability: 69
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.1%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 86%; rating input score 86; 51st percentile among comparable filings
  • 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -67.3%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 1.16; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 7 filed program accomplishments · $194K in reported program spending
  • Leadership: top reported pay $10K · 8 people listed
  • Consistency: 17 of 19 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2014 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.