Moa Community Foundation

Nonprofit profile at a glance

EIN
920338853
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Bloomington, MN, USA
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services N.E.C.

Reported finances

Revenue
$62,772
Expenses
$51,178
Assets
$106,268
Liabilities
$12,374

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Sara Durham (President)

People named in this filing

  • Jeremy Lew (Treasurer)
  • Sara Durham (President)
  • Leslie Lukas (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The MOA Community Foundation exists to change things for the better improving the quality of life for our communities investing in inclusive opportunities to make measurable impact in education mental health community wellness and financial stability. During 2025 the Foundation has focused its efforts on Education for All.

What it reported doing in 2025

The MOA Community Foundation focused its energy and fundraising efforts on Education for All. By supporting events and initiatives that promote inclusive education opportunities we empower individuals to reach their full potential. MOA Community Foundation hosted events including our Teacher Appreciation Event in which we welcomed 850 teacher and their families to Nickelodeon Universe where teachers and their guests enjoyed the theme park - reserved just for them. Between Thanksgiving and New Year the MOA Community Foundation hosted the Festival of Trees at Mall of America. This amazing event features more than eighty Christmas holiday trees adorned with lights and ornaments along with festive photo opportunities. The event is free and open to the public but any guests who wished to sponsor the Foundation and its work could purchase a $10 raffle ticket for a chance to win the prizes and decorations on the tree of their choosing. Businesses partners and community organizations sponsored the trees and donated all the decor and prizing. All proceeds from 2025 fundraising activities were distributed to four benefitting partners - Way to Grow Big Brothers Big Sisters of Minnesota Torah Academy and Minneapolis Kollel.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 82
  • Sustainability: 61
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.4%; rating input score 44
  • Program expense ratio: 54.5%; rating input score 54

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 18.5%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 2.08; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -6.2% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: -16.3% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 33.5% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 44.4% of revenue deployed · 54.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $28K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 44/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.