Community Foundation for the Twin Tiers

Nonprofit profile at a glance

EIN
233096312
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Sayre, PA, USA
Phone
5708884759
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$1,396,769
Expenses
$667,430
Assets
$17,389,738
Liabilities
$5,215,554

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

People named in this filing

  • RAY DEPAOLA (CHAIRMAN)
  • DAVE CARSON (VICE CHAIRMA)
  • YVETTE FRANCISCO (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Nonprofit, philanthropic community based charitable organization created to support the quality of life for people living in the twin tiers region. Develop a spirit of philanthropy. Support nonprofit organizations by connecting donors to community needs. Build permanent charitable funds. Bring people together to solve community problems.

What it reported doing in 2025

Nonprofit, philanthropic community based charitable organization created to provide a lasting source of charitable funding to benefit the people of bradford, potter, sullivan, and tioga counties in Pennsylvania and tioga county New York.

Operating model

Revenue model
Donor-supported. 70% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 71% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 94
  • Accountability: 94
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.9%; rating input score 56
  • Program expense ratio: 75%; rating input score 75
  • Fundraising efficiency: $13.83 raised per $1 spent on fundraising; rating input score 45; 45th 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: 100%; rating input score 100; 78th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 52.2%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 26.05; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 5.5% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 55.9% of revenue deployed · 75% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $500K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.