Moscow Chamber of Commerce

Nonprofit profile at a glance

EIN
820146285
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2012
Location
Moscow, ID, USA
Phone
2088821800
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$507,968
Expenses
$541,842
Assets
$172,003
Liabilities
$87,326

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Samantha Martinet (Executive Director)
  • Michael Wagner (Vice President)
  • Tony Mangini (Past President)
  • Andy Severson (President)

Highest reported compensation

  • Samantha Martinet (Executive Director): $85,565 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 Moscow Chamber of Commerce's mission is to strengthen, promote, and lead the business and economic community and support the free enterprise system while preserving and enhancing the quality of life.

What it reported doing in 2024

The Moscow Chamber of Commerce's mission is to strengthen, promote, and lead the business and economic community and support the free enterprise system while preserving and enhancing the quality of life. The Chamber of Commerce is the organization needed in the Moscow, Idaho community that is needed for promotion, information, education, and networking.PromotionThe Moscow Chamber of Commerce works for referrals of member businesses to people needing goods and services in the Moscow area through telephone contact with staff, e-mail, online, and the Member Business Directory.Events and business promotions through economical advertising in the Chamber Business Journal, Visitor Guides, and Relocation Kits.InformationCurrent issues of interest to the community tackled by the monthly business forums.A unique two-day interactive educational experience through the Annual Legislative Tour, which brings members to Boise during the legislative season to meet with chief elected officials, agency staff, and legislators.Tourism and group events in the Chamber and satellite visitor information sites.Frequent informative communications and the monthly chamber Business Journal.NetworkingOpportunities to make contacts through Chamber functions such as Business Forums, Business After Hours, the annual Chamber auction, and other events.Introduction to the community through a new member feature article in the newsletter and ability to expand contacts and clients through display of company brochures and business cards in the Chamber Visitor Center.Interaction with neighboring communities in North Idaho and Eastern Washington through alliances with chamber and economic development groups.

Operating model

Revenue model
Other-operating. 65% of the money available for current operations came from other operating 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.6%; rating input score 76
  • Program expense ratio: 70.9%; rating input score 71
  • Fundraising efficiency: $2.62 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

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: Limited
  • 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: 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: Fail
    • 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: -6.7%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.51; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 15.8%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 10.4% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 8.6% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 75.6% of revenue deployed · 70.9% of spending went to programs
  • Governance: 14 of 14 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $384K in reported program spending
  • Leadership: top reported pay $86K · 15 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Fundraising efficiency scored 8/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.