San Juan Island Community Foundation

Nonprofit profile at a glance

EIN
911648730
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Friday Harbor, WA, USA
Phone
3603781001
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$4,713,929
Expenses
$2,002,244
Assets
$13,008,850
Liabilities
$72,597

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

Leadership & pay

14 people listed

Executive titles in this filing

  • AMY SAXE-EYLER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • AMY SAXE-EYLER (EXECUTIVE DIRECTOR): $95,517 total reported compensation

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

Overview

Mission

Sji community foundation's mission is to help the san juan island community thrive through inspired and informed generosity and the foundation's trusted stewardship.

What it reported doing in 2024

Provided grants to 72 nonprofit service organizations on san juan island that enhance the quality of life for all san juan islanders.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 88% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 87
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.8%; rating input score 40
  • Program expense ratio: 85.4%; rating input score 85
  • Fundraising efficiency: $53.78 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 86.7%; rating input score 87; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 89.6%; rating input score 90; 25th 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 57.5%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 6.5; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: -8.1% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -5.9% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 39.8% of revenue deployed · 85.4% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.7M in reported program spending
  • Leadership: top reported pay $96K · 14 people listed
  • Consistency: 30 of 32 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 41 filed money-flow records
  • Related organizations: 35 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 55/100.