Ugm Foundation of Yakima

Nonprofit profile at a glance

EIN
830487111
IRS 990 coverage
2010–2017
Forms available
Form 990 2017, Form 990-EZ 2009
Location
Yakima, WA, USA
Phone
5092484510
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Christianity

Official website

Reported finances

Revenue
$6,050
Expenses
$2,779
Assets
$223,854
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • BOB BUCK (PRESIDENT)
  • RICK C PHILLIPS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • RICK C PHILLIPS (EXECUTIVE DIRECTOR): $124,762 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the ugm foundation of yakima is to raise and invest funds for the benefit of the union gospel mission of yakima, wash., a non profit corporation under section 501(c)(3).

What it reported doing in 2017

Bertha wilson trust - the ugm foundation is the trustee for the bertha wilson memorial trust, which is maintained for the benefit of the union gospel mission of yakima, wash. No program expenses were incurred this year.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 79
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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: 80%; rating input score 80; 24th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • 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: 54.1%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 80.55; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 1,650.1%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -17.8% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: 11.4% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 4 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $125K · 5 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2010 to 2017
  • Contacts: How to reach this organization
  • 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.