Molalla Area Seniors Incorporated

Nonprofit profile at a glance

EIN
930744194
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Molalla, OR, USA
Phone
5033483059
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$109,866
Expenses
$26,613
Assets
$575,740
Liabilities
$188,042

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Robert McNeil (President)
  • Don Guliford (Vice President)

People named in this filing

  • Vera Black (Director)
  • Tara Martin (Director)
  • Glenn Linder (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a place for seniors in the community to access activities and services- and to provide those engagement activities.

What it reported doing in 2024

Preparation to build a new senior center, on recently acquired land. Center services/ activities were moved to shared space at Foothills Community Church, and extra supplies/ furniture is placed in storage. A new center will benefit all seniors in the area, including 300-350 dues paying members. -- fees to surveyors and goverment agencies, interest on land purchased for new location.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
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 revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 92
  • Accountability: 54
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 24.6%; rating input score 25
  • Program expense ratio: 87.6%; rating input score 88
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 22nd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 75.8%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 21.63; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 40.6% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: -25.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 60.2% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 24.6% of revenue deployed · 87.6% of spending went to programs
  • Governance: 250 of 300 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $23K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 25/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.