Philomath Community Services Inc

Nonprofit profile at a glance

EIN
931092676
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2018
Location
Philomath, OR, USA
Phone
5419292499
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$946,044
Expenses
$1,022,524
Assets
$520,041
Liabilities
$8,738

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

Leadership & pay

12 people listed

Executive titles in this filing

  • DAVID M LOW (PRESIDENT)

Highest reported compensation

  • SHARON THORNBERRY (EXECUTIVE DI): $65,000 total reported compensation

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

Overview

Mission

To bring neighbors together - as volunteers and donors - to ensure everyone in western benton county is fed, and valued by providing a variety of social services to meet their needs: "provide monthly emergency food boxes for vulnerable families" "provide families with clothing for their growing children" "build a collective garden to grow food for the community" "provide families with a holiday food basket, a hygiene basket, and gifts for their children"

What it reported doing in 2024

Philomath food bank: the philomath food bank distributes fresh and shelf-stable food to the philomath and western benton county communities. A typical distribution includes fresh fruit and vegetables, milk, eggs, meat, cheese, frozen vegetables, and canned food in addition to flour, oil. Cereal etc. Clients shop in a grocery store style setting, enabling them to get the food they want, need, and will use monthly. To help clients eat healthier, we regularly include recipes featuring food bank items. For some recipes we offer in-store samples and have kits with most of the recipe ingredients to take home. The food bank also provides personal items that snap (supplemental nutrition assistance program) does not cover: soap, shampoo, deodorant, toothbrushes, toothpaste, tampons, and emergency blankets. The food bank partners with linn-benton food share and usda to serve our clients and distribute information on snap, housing, and other programs. We also distribute and collect applications for programs like the thanksgiving dinner and holiday cheer.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 96% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 94
  • Accountability: 82
  • Sustainability: 29
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.6%; rating input score 93
  • Program expense ratio: 85.7%; rating input score 86
  • Fundraising efficiency: $469.92 raised per $1 spent on fundraising; rating input score 96; 96th 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: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -8.1%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: -10.3% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 19.7% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 92.6% of revenue deployed · 85.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $876K in reported program spending
  • Leadership: top reported pay $65K · 12 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.