Spur Community Foundation Inc

Nonprofit profile at a glance

EIN
812375057
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Ketchum, ID, USA
Phone
2084502600
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$15,759,386
Expenses
$4,604,265
Assets
$15,854,579
Liabilities
$40,400

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

Leadership & pay

9 people listed

Executive titles in this filing

  • MARY WILSON (PRESIDENT)
  • SALLY GILLESPIE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SALLY GILLESPIE (EXECUTIVE DIRECTOR): $164,875 total reported compensation

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

Overview

Mission

Spur's mission is to inspire effective philanthropy for the wood river valley. We seek to:* expand funding to the nonprofit sector* foster excellence and accountability among local nonprofits* assist donors with their giving

What it reported doing in 2024

Nonprofit services - spur fosters excellence and accountability among nonprofits serving the wood river valley in Idaho. We provide a variety of services, including professional development, consulting, grant research, benchmarking and assessments. We serve as a publicist for the sector to promote the essential role local nonprofits play in the health and vitality of our community.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 90% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 72
  • Accountability: 84
  • Sustainability: 87
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 28.1%; rating input score 28
  • Program expense ratio: 92.3%; rating input score 92
  • Fundraising efficiency: $174.86 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.9%; rating input score 97; 27th 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; 66th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 70.8%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 3.44; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 95; 95th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 27.5% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 38.3% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 41.9% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 28.1% of revenue deployed · 92.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $4.3M in reported program spending
  • Leadership: top reported pay $165K · 9 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 76 filed money-flow records
  • Related organizations: 75 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 — Financial Efficiency: Mission deployment rate scored 28/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.