Topss EIN 51-0596248 Form 990 (PDF) Claim this org

Topss

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Feeds hungry families and individuals in the Talawanda School District with nutrition information. For fiscal year 2024 it reported $459K in revenue, $461K in expenses, and $521K in net assets.Pt I

Type
Public charity (501(c)(3)) · Food & Agriculture
Location
Oxford, OH
Website
topss.org
Filings
5 on file (2020–2024)
Revenue
$459KFY2024
Expenses
$461K
Net assets
$521K
People
10
Filings
5
Updates
0
More identity details & actions ⌄
EIN  51-0596248 Public charity (501(c)(3)) Oxford, OH
Form 990 (PDF)
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Size
$100K–1M
What they do
Feeds hungry families and individuals in the Talawanda School District with nutrition information.
Leadership
Sherry Martin · Executive Director · $52K
Money in and out
$459K revenue, $461K expenses
Bottom line
92% program efficiency
Where the money goes · FY2024
Total revenue
$459K
Pt VIII · Ln 12
Total expenses
$461K
Pt IX · Ln 25
Net assets
$521K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$2K
Where spending went · Part IX cols B–D
Program services $0.92 Management & general $0.06 Fundraising $0.02
Program efficiency
92%
of spending reaches programs▲ +4% vs prior filing year
Operating runway
6.3mo
months of highly liquid reserves at operating expense rate0% vs prior filing year
Surplus margin
-0.5%
revenue over expenses, this year▲ +97% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$459K
FY2024▲ +68%
Expenses
$461K
FY2024▲ +41%
Total assets
$2.4M
FY2024▲ ×10
Total liabilities
$1.8M
FY2024
Total revenue
$459K
Pt VIII · Ln 12
Total expenses
$461K
Pt IX · Ln 25
Net assets
$521K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$2K
Total assetsPt X · Ln 16$2.4M
Program-expense ratioPt IX · col B92%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CTopss
EINHdr · item D51-0596248
Principal addressHdr · item COxford, OH
WebsiteHdr · item Jtopss.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOH
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFood & Agriculture (K31)
Ruling yearIRS BMFJun 2007

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$51,931Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Sherry Martin’s $52K as Executive Director is at the 55th percentile of top reported officer pay among 1173 $100K–1M food & agriculture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Sherry Martin$51,931$50,003
Sherry Martin$50,325$1,760
Ann Fuehrer$19,820

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

2 program services account for $426K of program spending, described in the organization's own filed words · FY2024.
01

Pantry Program The TOPSS Pantry Program served 1,421 households through on-site, mobile, and home-delivery food programs, providing more than 260,000 meals in 2024. Rescued food from local partners, including Kroger, Walmart, Starbucks, and Moon Co-op, preventing waste and feeding families in need throughout the Talawanda School District.

$282Kprogram expense
02

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.

$144Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$409K · 89%
Other revenue$49K · 11%
Contributions & grants89%$409K
Other revenue11%$49K
Investment income$1K
— government grantsLn 1e$79K
Total revenueLn 12$459K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.92 Management & general $0.06 Fundraising $0.02
Program services92%$426K
Management & general6%$26K
Fundraising2%$10K
Total functional expensesLn 25$461K

Balance Sheet

Part X · end of year
CashLn 1$168K
Total assetsLn 16$2.4M
Total liabilitiesLn 26$1.8M
Total net assetsLn 32$521K
Months of cash on handcomputed4.4

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $240K · Operating expenses/yr $461K
6.3 months
Where the money goes
Program services
Program services $426K · Total expenses $461K
92%
Management & General
Management & general $26K · Total expenses $461K
6%
Fundraising
Fundraising $10K · Total expenses $461K
2%
Cost to raise $1
Fundraising expense (3-yr avg) $6K · Solicited contributions (3-yr avg) $252K
$0.02 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $409K · Total revenue $459K
89%
Government reliance
Government grants $79K · Total revenue $459K
17%
Earned-income share
Program service revenue $0 · Total revenue $459K
0%
Investment reliance
Investment income $1K · Total revenue $459K
+0.3%
Program self-sufficiency
Program service revenue $0 · Total expenses $461K
0%
Growth & trend
Revenue growth (YoY)
This year $459K · Prior year $274K
+68%
Revenue CAGR
FY2020 $340K · FY2024 $459K
+8%
Net-asset trend (YoY)
End of year $521K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $459K · Expenses $461K
-0.5%
Liabilities-to-Assets
Total liabilities — · Total assets $2.4M
Net-asset ratio
Net assets $521K · Total assets $2.4M
22%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $72K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $2.4M
3%
People & payroll
Highest Reported Total Compensation
Individual Sherry Martin · Reported title Executive Director · Highest reported compensation $52K · Total expenses $461K
11%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $181K · Total expenses $461K
39%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 92%
Overhead ratio 6%
Fundraising cost ratio 2%
Revenue growth 68%
Legal fee ratio 0.10%
Accounting fee ratio 2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$5K
Grants paid · 1 grant · $78K · 2024–2024
Unitemized GrantFY2024$78,390

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$459K revenue · viewing · ⤓ 990 PDF
FY2023$274K revenue · ⤓ 990 PDF
FY2022$181K revenue · ⤓ 990 PDF
FY2021$180K revenue · ⤓ 990 PDF
FY2020$340K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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