Community Frameworks

Nonprofit profile at a glance

EIN
910933023
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Spokane, WA, USA
Phone
5094846733
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$10,481,507
Expenses
$5,118,351
Assets
$23,858,467
Liabilities
$4,354,722

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

Leadership & pay

16 people listed

Executive titles in this filing

  • DEBORAH ELZINGA (PRESIDENT &)

Highest reported compensation

  • DEBORAH ELZINGA (PRESIDENT &): $130,004 total reported compensation
  • HEATHER LYONS (DIRECTOR): $121,906 total reported compensation
  • WYNDELL WILHELM (CFO): $112,946 total reported compensation

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

Overview

Mission

We create affordable housing as a catalyst to help communities thrive.

What it reported doing in 2024

Asset management - provide direction and oversight to property management contractor and compliance reports to funders. Technical assistance - offers organizational, housing project, and program development services and training to improve and enhance the ability of local players in Washington, Idaho, and some parts of Montana to produces and preserve affordable housing in their communities.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
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 - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 78
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.9%; rating input score 39
  • Program expense ratio: 77.9%; rating input score 78
  • Fundraising efficiency: $231.72 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 51.2%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 4.66; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 11.4%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -7.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -1.8% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 38.9% of revenue deployed · 77.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $4M in reported program spending
  • Leadership: top reported pay $130K · 16 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 6 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 39/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 16/100.