Priest River Community Foundation Inc

Nonprofit profile at a glance

EIN
262541415
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Priest River, ID, USA
Phone
2083044600
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Reported finances

Revenue
$60,379
Expenses
$69,603
Assets
$110,911

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Jim Martin (President)

People named in this filing

  • Kerri Martin (Treasurer)
  • Jim Martin (President)
  • Jean Elsaesser (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Priest River Community Foundation creates community enrichment with educational opportunities for youth, focusing on literacy, local history preservation and community support.

What it reported doing in 2025

Priest River Community Foundation uses the donations and funds it recieves to promote literacy through several programs. The Dolly Parton Imagination Library sends free books monthly to children ages 0-5. The team distributes free books to students in kindergartn through 6th grade at local elementary schools. Books are gifted to children at the Priest River Christmas on Main Street event. The team also maintains bookshelves in local businesses, allowing children to easily access and exchange books, thereby integrating literacy into the community's daily life.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 82
  • Sustainability: 36
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.4%; rating input score 70
  • Program expense ratio: 61.1%; rating input score 61

Transparency & Controls

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

Sustainability

  • Operating margin: -15.3%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.59; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -9.8% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -11.8% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 70.4% of revenue deployed · 61.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $43K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 6 of 7 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 — 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: Operating margin scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.