100 Fold Studio

Nonprofit profile at a glance

EIN
272204504
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2011, Form 990-N 2010
Location
Lakeside, MT, USA
Phone
4067096100
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,474,043
Expenses
$1,394,760
Assets
$1,702,020
Liabilities
$520,797

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • JOHN HUDSON (PRESIDENT)

Highest reported compensation

  • JOHN HUDSON (PRESIDENT): $142,216 total reported compensation
  • SAMANTHA HUDSON (BOARD MEMBER): $55,900 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is organized exclusively for charitable and educational purposes within the meaning of section 501(c)3 of the internal revenue code of 1986 or the corresponding provisions of any future united states internal revenue law (the "code") including, without limiting the generality of the foregoing, the following specific purposes: 1. To provide innovative and affordable architectural and design services for global and local mission projects; and 2. To establish a network of licensed architects, intern architects, and other professionals to service in mission projects.

What it reported doing in 2024

General program: architectural services: the organization's primary program is training young architects by providing architectural services for local and global organizations including master planning, commercial, institutional, and residential architecture, and interior design to multiple organizational building projects worldwide. These projects included continued work for vida joven in haiti; the university of the nations - noepe, togo; engineer coordination for the boys & girls club of glacier country in columbia falls, mt; master planning for faith covenant church in kalispell, mt; and construction documents and administration for the renovation of 100 fold's new live/work facility. Additionally, we provided in-country, on-the-job training for indigenous architects in southeast and central asia.

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 93% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 77
  • Accountability: 79
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.3%; rating input score 60
  • Program expense ratio: 63.6%; rating input score 64
  • Fundraising efficiency: $5.88 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 99.6%; rating input score 100; 50th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 18th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.4%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 14.2%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 11.4% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 12.6% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 24% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 60.3% of revenue deployed · 63.6% of spending went to programs
  • Governance: 8 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $887K in reported program spending
  • Leadership: top reported pay $142K · 10 people listed
  • Consistency: 37 of 37 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.