Friends of the Lower Grand Coulee

Nonprofit profile at a glance

EIN
464201429
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2018
Location
Soap Lake, WA, USA
Phone
3605681790
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$43,993
Expenses
$37,385
Assets
$96,602
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Andrew Kovach (President, Director)
  • Kim A Randolph-Meaney (Vice President, Director)
  • John Martin ((past President), Emeritus)

People named in this filing

  • Andrew Kovach (President, Director)
  • Kim A Randolph-Meaney (Vice President, Director)
  • Ruthann Tobiason (Secretary, Director)

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

Friends of the Lower Grand Coulee develops and funds initiatives that further the preservation and enjoyment of the Lower Grand Coulee's extraordinary geology, history, and creative assets.

What it reported doing in 2025

James Building: General building and grounds maintenance for the year including sweeping, weeding, vacuuming, wall brushing, sidewalk de-icing etc. Coordination with project feasibility report i.e. RCDI Workshop and grantwriting assistance. Moving forward with upgrades to the historic James Building a multi purpose community gathering center in a key midtown Main Avenue location. Plans are well along to transform the building into an Arts and Natural Science Discovery Center. 2025 brought continued support from the professional and local community moving forward with strategic use, feasibility, and sustainability planning, design including community presentation including a well attended design charrette for valuable input focused on community priorities and needs. Architectural design, Structural Engineering design, Civil Engineering design, Landscape Architectural design and Professional Land Surveying* services *(completed in 2023 but utilized in 2025 for critical design layout) were enlisted to accomplish design and engineering needs. Ongoing drainage challenges have been addressed by engineered drainage plans beginning with establishment of surveyed property boundary lines. Storm water infiltration, detention, and overflow conveyance system plans have been submitted and approved by the local jurisdiction. Storm water infiltration and detention strategies have been successfully implemented and tested. Abandoned buried heating oil tank was decommissioned via bioremediation and repurposed for on site detention and natural infiltration. New cast-in-place foundation walls, entry drive, and courtyard patio have been installed including allowances for future exterior lighting and landscape irrigation. Volunteer hours for design include professional architectural, structural, landscape architectural, civil designs addressing permit approval coordination and construction administration: 52 hours. Non-professional support: 52 hours of Volunteer labor hours for exterior maintenance.

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 85% 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. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 56
  • Sustainability: 58
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.1%; rating input score 76
  • Program expense ratio: 89.6%; rating input score 90
  • 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: 75%; rating input score 75; 25th 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: 15%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 2.58; rating input score 41; 41st 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: 40.3% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 21.1% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: -8.3% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 76.1% of revenue deployed · 89.6% of spending went to programs
  • Governance: 6 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 5 filed program accomplishments · $33K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.