Friends of South Slough Reserve Inc

Nonprofit profile at a glance

EIN
943096844
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Charleston, OR, USA
Phone
5418885558
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$43,182
Expenses
$48,346
Assets
$1,039,053
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Christine Moffitt (President)

People named in this filing

  • Todd Buchholz (Vice PresidentTreasurer)
  • Christine Moffitt (President)
  • Jeanne Standley (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support protection and stewardship of estuaries by being a trusted voice on estuary policy and by enhancing the work of South Slough Reserve.

What it reported doing in 2025

Education & Interpretive Programs. The Organization sponsors and supports a wide variety of educational and interpretive programs designed to inspire appreciation, understanding, and stewardship of coastal ecosystems. Programs include classes and guided experiences focused on topics such as estuaries, tides, clamming, birding, bat habitats, mushroom identification, and other aspects of the Reserves natural and cultural history. The Organization also supports summer camps, hiking and nature walks, kayaking and paddling excursions, and other outdoor learning opportunities that encourage visitors of all ages to explore and experience the South Slough Reserve firsthand.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.2%; rating input score 95
  • Program expense ratio: 83.1%; rating input score 83
  • 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: 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -12%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 21.49; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -3.3% per year; rating input score 0; 39th percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 17.8% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 95.2% of revenue deployed · 83.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $40K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.