United Way of Deschutes County

Nonprofit profile at a glance

EIN
936012576
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
Portland, OR, USA
Phone
5032269321
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Federated Giving Programs

Official website

Reported finances

Revenue
$605,025
Expenses
$337,979
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • KELLY O'LAGUE (CEO)

People named in this filing

  • ISAAC CARDONA (SECRETARY)
  • MIHIR PATEL (VICE-CHAIR)
  • KIM SPAULDING (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

United way of central Oregon brings people, organizations, and businesses together to address the community's most pressing human service needs through services that change people's lives.

What it reported doing in 2023

Donor choice - the organization offers donor the opportunity to designate their gift directly to 501 (3) organizations of their choice. Donations given through united way provide support to a wide variety of nonprofits and help keep fundraising cost low for these organizations as well as increasing philanthropy within the community. During february 2024, a plan and agreement of merger was signed, which merged united way of the columbia-willamette (uwcw) and the united way of deschutes county (uwco). Following the merger, uwcw continued as the surviving corporation and the existence of uwco ceased. Uwco's net assets were transfeerred to uwcw at the end of march 2024.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 88% of its reported program spending out as grants.

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: 21
  • Transparency & Controls: 71
  • Accountability: 88
  • Sustainability: 52
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 17.8%; rating input score 18
  • Program expense ratio: 31.8%; rating input score 32
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 22.7%; rating input score 23; 26th 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 44.1%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 17.8% of revenue deployed · 31.8% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $107K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 18/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 32/100.
  • High — Transparency & Controls: Grant itemization coverage scored 23/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.