Klamath & Lake Community Action Services

Nonprofit profile at a glance

EIN
931329382
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Klamath Falls, OR, USA
Phone
5418823500
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$7,124,680
Expenses
$7,071,177
Assets
$1,641,118
Liabilities
$1,561,034

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

Leadership & pay

8 people listed

Executive titles in this filing

  • CHRISTINA ZAMORA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHRISTINA ZAMORA (EXECUTIVE DIRECTOR): $123,904 total reported compensation
  • KATHY FOSTER (FINANCE DIRECTOR): $95,559 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We address individual and family needs and make connections to promote communities that thrive.

What it reported doing in 2024

Energy assistance: provided 2,215 households with energy assistance seniors and people with disabilities which include direct vendor payments to utility companies to ease the increase in winter bills and to the general public to avoid shut-off in klamath and lake counties.

Operating model

Revenue model
Grant-funded. 83% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 80% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 86
  • Program expense ratio: 87.1%; rating input score 87
  • 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • 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: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.8%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.95; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 10.6% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 86.5% of revenue deployed · 87.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $6.2M in reported program spending
  • Leadership: top reported pay $124K · 8 people listed
  • Consistency: 35 of 35 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.