Topss

Nonprofit profile at a glance

EIN
510596248
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2017, Form 990-N 2019
Location
Oxford, OH, USA
Phone
5135233851
Rating
87
Verdict
STRONG
Rating confidence
Standard
Sector
Food Banks, Pantries

Official website

Reported finances

Revenue
$459,037
Expenses
$461,292
Assets
$2,364,815
Liabilities
$1,843,702

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Sherry Martin (Executive Director)

Highest reported compensation

  • Sherry Martin (Executive Director): $51,931 total reported compensation

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

Overview

Mission

The mission of TOPSS is to alleviate hunger, provide nutrition information, and provide services to promote self-sufficiency to the families and individuals in need within the Talawanda School District in Southwestern Ohio.

What it reported doing in 2024

Social Services Program In April 2024, TOPSS acquired the Family Resource Center and integrated its services into the Social Services Program. The program assisted 134 households with rent and utility payments and operated a winter shelter for 30 individuals. In total, $62,597 in financial assistance was coordinated through partnerships with local churches and funders to help keep families housed and stable.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 57% for direct work, and 43% for grants.

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: 90
  • Transparency & Controls: 96
  • Accountability: 74
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.8%; rating input score 93
  • Program expense ratio: 92.3%; rating input score 92
  • Fundraising efficiency: $41.65 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.5%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 5.13; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.78; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 11.3%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 22.9% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 13.6% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 24.5% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 92.8% of revenue deployed · 92.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $426K in reported program spending
  • Leadership: top reported pay $52K · 10 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.