Zumbrota Community Trust

Nonprofit profile at a glance

EIN
201846902
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Zumbrota, MN, USA
Phone
5077324609
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Community Foundations

Reported finances

Revenue
$265,103
Expenses
$78,093
Assets
$791,255
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

People named in this filing

  • DAVID DAHLEN (Chairman)
  • COLEEN JOHNSTON (Director)
  • DEBRA CAGE (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the zumbrota community trust is to establish, grant aid to, and promote activities, organizations and individuals whose purpose and intent it is to engage in projects of a social, moral, educational and benevolent nature to benefit the citizens of zumbrota, the zumbrota/mazeppa school district and the four contiguous townships. To accomplish these goals the trust will raise, manage and disburse funds consistent with the regulations prescribed by section 501(c)3 of the internal revenue code and consistent with section 12 of the zumbrota community trust bylaws.

What it reported doing in 2025

Frank goplen fund was formed to provide reimbursement to teachers for classroom expenses that they would otherwise need to pay out of their own pockets. The grant is given to the z-m school district and is distributed to the teachers from a special account held by the school.

Operating model

Revenue model
Donor-supported. 66% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 92
  • Accountability: 0
  • Sustainability: 89
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.8%; rating input score 48
  • Program expense ratio: 97.7%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 70.5%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 10.13; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -4.7% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 47.8% of revenue deployed · 97.7% of spending went to programs
  • Governance: 0 of 12 board members independent · 0 of 7 filing controls reported
  • Programs: 15 filed program accomplishments · $76K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.