Emerging Futures Network
Nonprofit profile at a glance
- EIN
- 860454656
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-N 2024
- Location
- Central Point, OR, USA
- Phone
- 5416134119
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Youth Development Programs
Reported finances
- Revenue
- $332,000
- Expenses
- $110,412
- Assets
- $933,161
- Liabilities
- $711,390
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Paul Sheldon (President)
Highest reported compensation
- Paul Sheldon (President): $1,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Mission is as stated above.
What it reported doing in 2025
Sunny Joy Farm educational program
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 45
- Transparency & Controls: 78
- Accountability: 50
- Sustainability: 75
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 22.1%; rating input score 22
- Program expense ratio: 66.6%; rating input score 67
- Fundraising efficiency: $332 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st 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: 66.7%; rating input score 67; 21st percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- 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: 66.7%; rating input score 95; 95th percentile among comparable filings
- Total-asset coverage ratio: 8.45; rating input score 87; 87th percentile among comparable filings
- Liabilities to assets ratio: 0.76; rating input score 6; 6th percentile among comparable filings
- Officer compensation ratio: 0.9%; rating input score 34; 34th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 22.1% of revenue deployed · 66.6% of spending went to programs
- Governance: 2 of 3 board members independent · 2 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $53K in reported program spending
- Leadership: top reported pay $1K · 3 people listed
- Consistency: 39 of 42 current checks pass · 3 findings to review
- Schedules: 5 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 22/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Interest column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 6/100.
- Moderate — Sustainability: Officer compensation ratio scored 34/100.