Hillyard Senior Center

Nonprofit profile at a glance

EIN
910927067
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Spokane, WA, USA
Phone
2087658111
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Reported finances

Revenue
$237,810
Expenses
$243,353
Assets
$597,968
Liabilities
$63,204

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

Leadership & pay

15 people listed

Executive titles in this filing

  • SANDY CAUDILL (President)
  • JO CORNELIUS (Vice President)

Highest reported compensation

  • TONY CANE (Executive Dir.): $62,530 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 mission is to create a philosophy and provide an environment which encourages seniors to keep active in mind, body and spirit; to meet other friends of like mind; to make neew friends; to share interests with others and enjoy living their life to the fullest. Programs are offered to challenge and stimulate seniors, promote good mental and physical health, and give a sense of well being and enthusiasm for life.

What it reported doing in 2024

Senior nutrition program-provides noon meals for low income senior citizens

Operating model

Revenue model
Earned-program. 75% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 40
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68%; rating input score 68
  • Program expense ratio: 67.8%; rating input score 68
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.3%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 2.46; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 25.7%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -4.5% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 68% of revenue deployed · 67.8% of spending went to programs
  • Governance: 14 of 14 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $165K in reported program spending
  • Leadership: top reported pay $63K · 15 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.