Scappoose Drainage Improvement Company
Nonprofit profile at a glance
- EIN
- 936001931
- IRS 990 coverage
- 2009–2025
- Forms available
- Form 990 2025
- Location
- Scappoose, OR, USA
- Phone
- 5035432064
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Local Benevolent Life Insurance Associations
Reported finances
- Revenue
- $388,831
- Expenses
- $343,255
- Assets
- $1,327,976
- Liabilities
- $38,430
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- ROB HOSTETTLER (PRESIDENT)
People named in this filing
- MEGAN AUGERI (DIRECTOR)
- ROB HOSTETTLER (PRESIDENT)
- AMANDA HOYT (VICE-PRESIDE)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide drainage and diking service to landowners protecting them from flooding. Operating a pumping station to drain surface and subsurface water. Maintaining a cash reserve in the event of a natural disaster, such as a major flood. Levy, repair and/or pump replacement.
Operating model
- Revenue model
- Earned-program. 87% 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
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.8%; rating input score 86
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: 11.7%; rating input score 59; 59th percentile among comparable filings
- Total-asset coverage ratio: 3.87; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 32; 32nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 19.4% per year; rating input score 100; 82nd percentile among comparable filings
- Revenue growth: 2.9% per year; rating input score 100; 35th percentile among comparable filings
- Asset growth: 4.9% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 85.8% of revenue deployed · 100% of spending went to programs
- Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $343K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 2 filed schedules
- Filing history: 16 filing years from 2009 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.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Review — Sustainability: Operating margin scored 59/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 32/100.