Needs of the Community Society

Nonprofit profile at a glance

EIN
823075342
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2020
Location
Seattle, WA, USA
Phone
6035682070
Rating
76
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$340,160
Expenses
$322,573
Assets
$97,406
Liabilities
$8,679

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

Leadership & pay

4 people listed

Executive titles in this filing

  • BILLY GERMANO (Vice President)

Highest reported compensation

  • ZAC GANNET (PresidentEx Director): $55,200 total reported compensation

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

Overview

Mission

Supporting members of the community by offering programs that foster social inclusivity and expanding employable skills.

What it reported doing in 2024

Camp Without Borders: A free and accessible travel program for young adults with medical illnesses and disabilities. In 2024 Camp Without Borders provided four overnight 3-day trips (San Diego adaptive surfing, Whidbey Island adaptive paddling, Long Beach summer vacation and a Victoria, BC adaptive city tour.) In addition, Camp Without Borders facilitated an adaptive hiking/picnic day for 50 individuals within the Seattle community. The 2024 travel schedule was created to meet the needs of various individuals with disabilities. Some trips were high energy while others were more relaxing. The common thread however was that the trips were accessible and free of charge to participants. (Contd on Schedule O)

Operating model

Revenue model
Earned-program. 63% of the money available for current operations came from fees and other program 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: 72
  • Transparency & Controls: 100
  • Accountability: 54
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.6%; rating input score 75
  • Program expense ratio: 78.6%; rating input score 79
  • Fundraising efficiency: $8.1 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

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: 75%; rating input score 75; 20th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.2%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 17.1%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 30.8% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 39.5% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 33.1% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 74.6% of revenue deployed · 78.6% of spending went to programs
  • Governance: 3 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $254K in reported program spending
  • Leadership: top reported pay $55K · 4 people listed
  • Consistency: 25 of 25 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
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: 5 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.