Southern Oregon Child Resources
Nonprofit profile at a glance
- EIN
- 930905047
- IRS 990 coverage
- 2011–2015
- Forms available
- Form 990 2015
- Location
- Ashland, OR, USA
- Phone
- 5414825792
- Rating confidence
- Limited
- Sector
- Child Day Care
Reported finances
- Revenue
- $0
- Expenses
- $585,541
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- ROBERT GOOD (PRESIDENT)
People named in this filing
- ROBERT GOOD (PRESIDENT)
- SABRA HOFFMAN (BOARD MEMBER)
- MARY LOU GROSS (SECRETARY)
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 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Lease property, vehicles and equipment to
What it reported doing in 2015
Lease property and equipment to non-profit children's program at below market value
Operating model
- Revenue model
- No positive adjusted resources. The filing reports no positive adjusted operating resources.
- Distribution model
- Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 100
- Accountability: 82
- Sustainability: 1
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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: 4 of 9 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: 77.8% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: -22.7% per year; rating input score 0; 25th percentile among comparable filings
- Asset growth: -33.4% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 100% of spending went to programs
- Governance: 4 of 4 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $585K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 11 of 11 current checks pass
- Schedules: 4 filed schedules
- Filing history: 4 filing years from 2011 to 2015
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 2 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.