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Corporation for Findlay Market of Cincinnati

EIN 31-1740317 · Cincinnati, OH

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair61 out of 100GovernanceStrong93 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

We honor the history of Findlay Market, expand access to fresh food and support a broad range of small business owners in order to steward a vibrant public market for current and future generations.

Income
$8.0 million
Spending
$5.1 million
Spent on programs
81%
Reserves
-2.6 months of spending
Largest source of income
donations and private grants, 48%
Employees
90
Volunteers
231
Highest pay
$169,638, president & ceo

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 61 out of 100. Higher than 35% of charities in its peer group (community improvement, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    16 of 20

    It owes 18% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 35% of income.

  • Income trend

    15 of 15

    Income rose 63% on the year before.

  • Spending floor

    15 of 15

    81% of spending went to programs and raising each dollar of donations cost 12 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 93 out of 100. Higher than 57% of charities in its peer group (community improvement, $1m to $10m).

  • Independent board

    25 of 25

    22 of 22 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $1.4 million spent. To manage and operate the historic Findlay Market of Cincinnati, Ohio.
  2. $647,980 spent. To develop an incubator kitchen to support the launch of new food related businesses.
  3. $323,733 spent. Findlay Learn/Launch is a dedicated Food business education and launch for entrepreneurs. The program connects current and future food entrepreneurs with knowledge, support, and access to opportunities. The goal is to support those interested in, and those already in, the industry, as they build successful sustainable food-focused businesses. With curriculum-based courses, workshops, info sessions, and industry panels, and a focus on supporting BIPOC, women and immigrants, participants will find a diverse, supportive community and a clearer pathway to their next step.
  4. $1.7 million spent. All other Programs/etc.
  5. (Expenses $ 1,737,508 including grants of $)(Revenue $ 1,032,281) All other Programs/etc.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 2001.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.