100 Squared

Nonprofit profile at a glance

EIN
463173749
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Missouri City, TX, USA
Phone
7134109201
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Reported finances

Revenue
$14,050
Expenses
$17,554
Assets
$503,783
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Mark Kingston (President and Director)

People named in this filing

  • Mark Kingston (President and Director)
  • Ben Levin (Director)
  • Khanh Nguyen (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide educational and financial assistance to orphans and the poor

What it reported doing in 2024

Vietnam orphans Education Program and Assistance to the elderlies, Mai Am Kontum Orphanage, Teach India, Mai Am Tinh Thuong, Nghia Sinh - Assistance to the poor in Vietnam, Mai Am Tinh Thuong Gia Lai

Operating model

Revenue model
Donor-supported. 98% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 71
  • Accountability: 57
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.4%; rating input score 89
  • Fundraising efficiency: $7.39 raised per $1 spent on fundraising; rating input score 47; 47th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd 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: 84.1%; rating input score 84; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 22nd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -24.9%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 28.7; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 8.2% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: -37.1% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 0% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.4% of spending went to programs
  • Governance: 2 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $16K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 17 of 19 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 5 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • 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.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 47/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.