Family Service and Guidance Center Foundation

Nonprofit profile at a glance

EIN
260885827
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Topeka, KS, USA
Phone
7852325005
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$501,646
Expenses
$58,205
Assets
$3,361,969
Liabilities
$18,071

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

Leadership & pay

12 people listed

Executive titles in this filing

  • KATHRYN MOSHER (PRESIDENT)
  • PAM EVANS (VICE PRESIDENT - DEVELOPME)

Highest reported compensation

  • KATHRYN MOSHER (PRESIDENT): $263,957 total reported compensation
  • ANGELA GLEASON (TREASURER): $172,566 total reported compensation
  • PAM EVANS (VICE PRESIDENT - DEVELOPME): $138,109 total reported compensation

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

Overview

Mission

The family service & guidance center foundation is dedicated to cultivating relationships and engaging the community in the life of the organization in order to secure and invest private financial support to strengthen family service & guidance center's programs and operations. The foundation will achieve this mission by doing the following: expand fsgc's donor base by educating the community on the importance of access to quality, affordable community mental health services and the crucial role gifts from individuals, businesses and foundations play, invest the corpus responsibly to maximize the value of secured gifts maintain the highest standards of responsible stewardship and accountability for all donors, conduct fundraising activities with the best interests of the children fsgc serves in mind, and provide personnel and other resources to support and implement these strategies.

What it reported doing in 2024

The fsgc foundation may issue grants when there are available earnings on foundation investments. Available earnings are calculated based on investment earnings from a prior 12 month period. In 2024 there were no available earnings and $0 were distributed as grants. Foundation grants were resumed in 2025.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 2
  • Transparency & Controls: 65
  • Accountability: 86
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: $4.96 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 88.4%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 57.76; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 142.9%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: -0% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $264K · 12 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.