Riverflow Community Inc

Nonprofit profile at a glance

EIN
933757816
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
North Ferrisburgh, VT, USA
Phone
8024984180
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Group Homes

Reported finances

Revenue
$1,201,691
Expenses
$611,575
Assets
$975,102
Liabilities
$9,112

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Frank Cioffi (President)
  • Charlotte Escaravage (Vice President)

Highest reported compensation

  • Hannah Schwartz (Ex. Director): $3,323 total reported compensation
  • River E Parker (Secretary): $3,323 total reported compensation
  • Seneca Gonzales (Board member): $3,323 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 provide services for the community

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - A large share of total spending goes to programs and the filed numbers largely add up. 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: 70
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.1%; rating input score 49
  • Program expense ratio: 96.1%; rating input score 96
  • Fundraising efficiency: $733.93 raised per $1 spent on fundraising; rating input score 97; 97th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.1%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 1.59; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 126.5% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 101.3% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 115.5% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 49.1% of revenue deployed · 96.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $588K in reported program spending
  • Leadership: top reported pay $3K · 7 people listed
  • Consistency: 24 of 24 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: 3 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.