Emporia Community Foundation

Nonprofit profile at a glance

EIN
481169158
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Emporia, KS, USA
Phone
6203429304
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$4,001,512
Expenses
$4,235,072
Assets
$45,641,507
Liabilities
$137,323

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Paul Dedan (President)
  • Brian Filinger (Vice President)
  • Becky Nurnberg (Executive Director (Jan to Mar))
  • Linda Kehres-Schmidt (Executive Director (Mar to Dec))

Highest reported compensation

  • Linda Kehres-Schmidt (Executive Director (Mar to Dec)): $76,793 total reported compensation
  • Loni Heinen (Financial Officer): $74,160 total reported compensation
  • Becky Nurnberg (Executive Director (Jan to Mar)): $31,163 total reported compensation

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

Overview

Mission

Emporia Community Foundation is a collection of separate funds and resources given by caring citizens who have chosen to make their community a better place to work and live, now and in the future. The sole purpose is to make the 'community' a better place for perpetuity. The 'community' consists of the Kansas counties of Lyon, Chase, Greenwood, Morris, Osage, Coffey and Wabaunsee.

What it reported doing in 2024

To connect caring people with causes that build stronger communities within the Emporia, Kansas area which includes Chase, Coffey, Greenwood, Lyon, Morris, Osage and Wabaunsee counties.During 2024, the Foundation participated in match day raising $769,000 with a total of 1,489 donors benefiting 35 charitable organizations.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 89
  • Accountability: 91
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.3%; rating input score 99
  • Program expense ratio: 93.6%; rating input score 94
  • Fundraising efficiency: $84.92 raised per $1 spent on fundraising; rating input score 85; 85th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 95.9%; rating input score 96; 31st 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 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.8%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 10.78; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 90; 90th percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 14% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 10.6% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 99.3% of revenue deployed · 93.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4M in reported program spending
  • Leadership: top reported pay $77K · 10 people listed
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 70 filed money-flow records
  • Related organizations: 63 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.

  • High — Sustainability: Operating margin scored 19/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 59/100.