Fillmore Community Auction

Nonprofit profile at a glance

EIN
831795837
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Harmony, MN, USA
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$462,858
Expenses
$464,934
Assets
$110,030
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • ENOS T HERSHBERGER (PRESIDENT)

Highest reported compensation

  • ENOS T HERSHBERGER (PRESIDENT): $1,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is organized around a mission of providing financial support to community schools throughout their rural community districts. The financial support helps accommodate infrastructure expenses as well as annual operating expenses.

What it reported doing in 2025

The organization successfully hosted two consignment auctions in 2025, in which members from the public were allowed opportunity to consign items for sale by the auction. The commissions earned on the auction items were retained by the organization for use for exempt purposes funding local school improvement and expenses.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 95% 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

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 16
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.7%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -0.4%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0.2%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 13.6% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 14.9% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.7% of spending went to programs
  • Governance: 0 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $464K in reported program spending
  • Leadership: top reported pay $1K · 6 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • 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.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.