Empty Bowls Monongalia

Nonprofit profile at a glance

EIN
814165537
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Westover, WV, USA
Phone
3042415510
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Emergency Assistance

Official website

Reported finances

Revenue
$174,948
Expenses
$171,611
Assets
$159,422
Liabilities
$1,088

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

Leadership & pay

16 people listed

Executive titles in this filing

  • Trish Cendana (Vice President)
  • Joe Woods (President)

Highest reported compensation

  • Jasmine Smithbauer (Executive Dir.): $5,695 total reported compensation

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

Overview

Mission

Through education and continued community involvement, the organization provides resources and broker assistance to Monongalia County WV agencies supporting individuals and families threatened by food insecurity.

What it reported doing in 2024

The organization provided $145k to twenty-three agencies that provided foods to a food insecure population of approximately 16,000 in Monongalia county. All funds raised are distributed to agencies that provide service to Monongalia county residents.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 84% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 77
  • Accountability: 30
  • Sustainability: 42
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.1%; rating input score 98
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 70%; rating input score 70; 46th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 1.9%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: -3.9% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 98.1% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 16 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $172K in reported program spending
  • Leadership: top reported pay $6K · 16 people listed
  • Consistency: 20 of 22 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • Related organizations: 12 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 — Accountability: Independent voting board scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.