Evergreen Development Network

Nonprofit profile at a glance

EIN
262872587
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Eugene, OR, USA
Phone
5413441229
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Management & Technical Assistance

Reported finances

Revenue
$1,090,912
Expenses
$1,025,812
Assets
$863,084
Liabilities
$442,485

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

Leadership & pay

5 people listed

Highest reported compensation

  • Penny Studt (Principal): $69,579 total reported compensation
  • Jonathan Kuhns-Obana (Finance Director): $46,255 total reported compensation

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

Overview

Mission

Evergreen Development Network provides administrative, educational and facilities management services, under contract, to Network Charter School. The charter school is sponsored by the Eugene 4J School District and serves students in grades 7 through 12.

What it reported doing in 2024

Evergreen Development Network (EDN) provides, under contract, special education assistants to Network Charter School students who have individualized plans (IEPs). EDN also provides counseling services to students and staff, professional development for teachers, and technical support for Network Charter School students and staff.

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating revenue.
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.

The verdict

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

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.6%; rating input score 91
  • Program expense ratio: 96.4%; rating input score 96
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.51; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 11.3%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 26.8% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 23.3% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 90.6% of revenue deployed · 96.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $989K in reported program spending
  • Leadership: top reported pay $70K · 5 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.