Spokane Guilds' School Foundation

Nonprofit profile at a glance

EIN
911233711
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Spokane, WA, USA
Phone
5093261651
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$558,988
Expenses
$463,134
Assets
$6,859,909
Liabilities
$4,696

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

Leadership & pay

24 people listed

Executive titles in this filing

  • Brent Wise (President)
  • Alex LeFriec (Vice-President)
  • Colleen Fuchs (Executive Director)

Highest reported compensation

  • Colleen Fuchs (Executive Director): $196,667 total reported compensation
  • Bryant Judge (Director of Business & Accounting): $115,778 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 manage and grow a foundation fund that will ensure a reliable financial base for the operation of the Spokane Guilds' School & Neuromuscular Center dba Joya.

What it reported doing in 2024

The Foundation made contributions to Spokane Guild's School & Neuromuscular Center, dba Joya Child & Family Development during this fiscal year of $383,000. Contributions were used to support staff time maintaining and building the Foundation. The Foundation total assets grew by 4.4% over the previous year, net of contributions made. Foundation investments grew by 9.2% in support of the contributions. Continued investment growth will improve the Foundation's ability to function as a financial instrument that will unlock enhancement, growth, and innovation to Joya Child & Family Development's programs that benefit young families in the Spokane area. Foundation investments are made with the goals of preserving capital while providing investment growth.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 71
  • Accountability: 86
  • Sustainability: 77
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.5%; rating input score 88
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: $21.35 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.1%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 14.81; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -2.5% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 88.5% of revenue deployed · 82.7% of spending went to programs
  • Governance: 22 of 22 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $383K in reported program spending
  • Leadership: top reported pay $197K · 24 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.