Southwest Oregon Children's Foundation

Nonprofit profile at a glance

EIN
824011232
IRS 990 coverage
2020–2022
Forms available
Form 990 2022, Form 990-EZ 2019
Location
Gold Beach, OR, USA
Phone
5413733015
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$688,399
Expenses
$261,598
Assets
$1,535,036
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • TIM TUTTLE (PRESIDENT)
  • LESLIE SMITH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DAVID B SMITH (DEVELOPMENT DIRECTOR): $24,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The southwest Oregon children's foundation is a 501(c)(3) founded in 2018 with the goal of funding innovative programs that offer students unique depth and breadth of educational experiences. In addition to funding local programs, the foundation has established scholarship funds to help local students pursue post-secondary education at the institution of their choice.

What it reported doing in 2022

Funded local programs and established scholarship funds to help local students pursue post-secondary education at the institution of their choice. To date the foundation has invested over $450,000 in the communities of southwestern Oregon.

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 77% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 33
  • Transparency & Controls: 82
  • Accountability: 54
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.9%; rating input score 24
  • Program expense ratio: 59.7%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 95%; rating input score 95; 42nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 15th 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: 62%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 5.87; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 28.7% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 63.9% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 23.9% of revenue deployed · 59.7% of spending went to programs
  • Governance: 3 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $156K in reported program spending
  • Leadership: top reported pay $24K · 4 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2020 to 2022
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 24/100.
  • High — Accountability: Governance controls: 5 of 7 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.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.