Cornerstone Assessment

Nonprofit profile at a glance

EIN
394063753
IRS 990 coverage
2025–2025
Forms available
Form 990 2025
Location
Bend, OR, USA
Phone
8773732844
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Mental Health Disorders

Reported finances

Revenue
$359,143
Expenses
$36,918
Assets
$324,234
Liabilities
$2,014

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Christopher Knight (Executive Director)
  • Judith SimsKnight (President)

Highest reported compensation

  • Christopher Knight (Executive Director): $25,200 total reported compensation

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

Overview

Mission

Cornerstone Assessment develops and provides assessment tools that help individuals and organizations better understand human behavior improve relationships and support personal and organizational growth.

What it reported doing in 2025

Cornerstone Assessment developed and provided the MIDSA assessment a validated technology-enhanced psychological assessment tool designed for use by qualified professionals working in clinical and supervised settings. The assessment supports improved understanding of behavioral patterns treatment planning and monitoring of individuals in structured environments. During the year the organization conducted ongoing development and refinement of the assessment methodology generated analytical reports for users and maintained the supporting software platform. These activities directly further the organizations mission of advancing treatment outcomes and public safety.

Operating model

Revenue model
Donor-supported. 96% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 5
  • Transparency & Controls: 100
  • Accountability: 49
  • Sustainability: 78
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.4%; rating input score 1
  • Program expense ratio: 13.8%; rating input score 14
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 40%; rating input score 40; 18th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 89.7%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 8.78; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 68.3%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 1.4% of revenue deployed · 13.8% of spending went to programs
  • Governance: 2 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $5K in reported program spending
  • Leadership: top reported pay $25K · 5 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 14/100.
  • Moderate — Accountability: Independent voting board scored 40/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.