Corbin Senior Activity Center

Nonprofit profile at a glance

EIN
911001680
IRS 990 coverage
2012–2023
Forms available
Form 990 2023, Form 990-T 2023
Location
Spokane, WA, USA
Phone
5098502636
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Centers

Reported finances

Revenue
$640,024
Expenses
$666,734
Assets
$828,604
Liabilities
$59,579

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

Leadership & pay

8 people listed

Executive titles in this filing

  • PAULA DAVIS (PRESIDENT (N)

People named in this filing

  • BARBRA ANN BONNER (BOARD MEMBER)
  • JAN CHARBONNEAU (SECRETARY)
  • PAULA DAVIS (PRESIDENT (N)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is helping older adults engage, enrich and empower their lives through wellness, social, and recreational activities as well as educational programs and services throughout the community.

What it reported doing in 2023

General activities: we strive to create a space that is welcoming to our community where we help older adults engage, enrich, and empower their lives through wellness, social, recreational and educational programs, and other services throughout the community. The center is open 350 days of the year. Over 60 extended learning classes are offered including: history, art, creative writing, poetry, yoga and tai chi. Daily games are offered such as pinochle, scrabble, mexican train, billiards, darts, wii bowling, cribbage and bridge. Health and wellness services take place weekly in the form of blood pressure checks, massage therapy, foot care, and seminars on wellness. Senior nutrition services include daily meal offerings from greater spokane county meals on wheels, ethnic lunches, potlucks and celebrity chef lunches. Other activities offered include: seminars, book club, hikers, aarp drivers training, stretch and tone, dance nights, singles coffee & conversation, widow/widower's support group, soup and social hour, tap grandmas and minstrels music, and much more.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 94
  • Accountability: 34
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.7%; rating input score 51
  • Program expense ratio: 48.7%; rating input score 49
  • Fundraising efficiency: $3.91 raised per $1 spent on fundraising; rating input score 13; 13th 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; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 27.3%; rating input score 27; 9th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.2%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 1.24; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 50.7% of revenue deployed · 48.7% of spending went to programs
  • Governance: 3 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $324K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2012 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 51/100.
  • High — Accountability: Independent voting board scored 27/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • High — Sustainability: Operating margin scored 27/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.