Family of Friends Mentoring

Nonprofit profile at a glance

EIN
813568151
IRS 990 coverage
2016–2023
Forms available
Form 990 2023
Location
Happy Valley, OR, USA
Phone
5034903106
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Adult, Child Matching Programs

Official website

Reported finances

Revenue
$87,695
Expenses
$180,529
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • LISA ELWOOD (PRESIDENT)

People named in this filing

  • NIC CASTANEDA (DIRECTOR)
  • LISA ELWOOD (PRESIDENT)
  • EMON GHASSEMI (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Family of friends provides mentor-based services in east multnomah county that supports positive self-identity and cultivates youth leadership, so young people can build vibrant futures for themselves and their communities.

What it reported doing in 2023

Family of friends mentoring began fiscal year 2024 by expanding our service footprint across east multnomah county, increasing volunteer opportunities, launching more in-person social gatherings and educational opportunities, deepening trauma-informed training and focusing on mental wellness to round out our youth mentoring program. However, after losing several large grants, we faced significant financial challenges, leading to the decision to close our mentoring program effective january 31, 2024. Despite efforts to recover from funding losses, the competitive environment made it untenable to continue serving our community. We continued to prioritize the wellbeing of our mentors, mentees, families, vendors, strategic partners, and staff while gracefully sunsetting the program, with most mentor/mentee matches choosing to remain intact, even without program affiliation.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 73.7%; rating input score 74
  • Fundraising efficiency: $5.32 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: -105.9%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 73.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $133K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: 2 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.