Lower Umpqua Gem and Lapidary

Nonprofit profile at a glance

EIN
815385777
IRS 990-PF coverage
2017–2025
Forms available
Form 990-PF 2025
Location
Florence, OR, USA
Phone
5412716816
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Adult, Continuing Education

Reported finances

Revenue
$8,038
Expenses
$5,581

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

Overview

Mission

Adult, Continuing Education

What it reported funding in 2025

The foundation reported 3 grants totaling $700. The stated grant purposes included contribution for assistance on setting up cases for the minerials and other rock displays to help with the educational show., contribution will be used in the protection of the club and children, and contribution for community support and display of the rock & gem club..

Operating model

Revenue model
Other-operating. 94% of the foundation's positive operating resources came from other operating revenue.
Distribution model
No current program activity. The filing reports no charitable disbursements for the current year.

The verdict

MIXED - The filed numbers largely add up and the filing identifies who received its grants. A relatively small share of spending goes to grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 0
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: NotEnoughData

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 0%; rating input score 0; 21st percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 8; rating input score 100

Endowment Health

  • Endowment-health comparison: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: Filed payout detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: Filed investments detail
  • Consistency: 8 of 8 current checks pass
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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 — Cost Efficiency: Grant expense ratio scored 0/100.