Foundation of the Columbia-montour Chamber of Commerce
Nonprofit profile at a glance
- EIN
- 232697698
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022, Form 990-N 2013
- Location
- Bloomsburg, PA, USA
- Phone
- 5707842522
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Scholarships, Student Financial Aid Services, Awards
Reported finances
- Revenue
- $215,855
- Expenses
- $242,645
- Assets
- $205,338
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- TONYA SMITH (EXECUTIVE DIRECTOR)
Highest reported compensation
- TONYA SMITH (EXECUTIVE DIRECTOR): $36,821 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 foundation provides programming and funding for educational programs geared toward k-12 studentsfocusing on workplace development and also organizes continuing education programs for adults throughout columbia and montour counties, Pennsylvania.
What it reported doing in 2024
The foundation provides funding for educational programs geared toward k-12 students focusing on workplace development and also organizes continuing education programs for adults throughout columbia and montour counties, Pennsylvania.
Operating model
- Revenue model
- Donor-supported. 69% of the money available for current operations came from contributions and gifts.
- 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: 90
- Transparency & Controls: 92
- Accountability: 74
- Sustainability: 29
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.2%; rating input score 98
- Program expense ratio: 87.4%; rating input score 87
- Fundraising efficiency: $23.09 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings
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: 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: 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -12.4%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0.85; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: 6.6% per year; rating input score 100; 60th percentile among comparable filings
- Revenue growth: 5.7% per year; rating input score 100; 56th percentile among comparable filings
- Asset growth: 13.2% per year; rating input score 100; 74th percentile among comparable filings
Details
- Where the money goes: 98.2% of revenue deployed · 87.4% of spending went to programs
- Governance: 12 of 12 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $212K in reported program spending
- Leadership: top reported pay $37K · 13 people listed
- Consistency: 14 of 14 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Operating margin scored 20/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.