Community Foundation of Otsego County Inc

Nonprofit profile at a glance

EIN
842243769
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Springfield Center, NY, USA
Phone
6093061124
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$3,623,933
Expenses
$1,349,292
Assets
$10,784,153
Liabilities
$545,212

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

Leadership & pay

18 people listed

Executive titles in this filing

  • TIM LORD (Vice President)
  • DAVE ROWLEY (President)

Highest reported compensation

  • JEFF KATZ (Executive Dir.): $94,603 total reported compensation

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

Overview

Mission

The organization leads and inspires community wide efforts that significantly improve the quality of life and the prosperity of the Otsego County, NY area. Connecting people who care with causes that matter, we leverage collective knowledge, creativity, and resources for a greater impact than any of us can make alone.

What it reported doing in 2025

Community outreach and education

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 83% of its reported program spending out as grants.

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: 59
  • Transparency & Controls: 80
  • Accountability: 95
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.6%; rating input score 42
  • Program expense ratio: 84.2%; rating input score 84
  • Fundraising efficiency: $28.61 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 61.4%; rating input score 61; 22nd 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 62.8%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 7.99; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 38.1% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 37.3% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 35.1% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 41.6% of revenue deployed · 84.2% of spending went to programs
  • Governance: 18 of 18 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $95K · 18 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 22 filed money-flow records
  • Related organizations: 20 filed related-organization links
  • 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: Mission deployment rate scored 42/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.