Alpha Omega Relief Network

Nonprofit profile at a glance

EIN
841532991
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Colorado Springs, CO, USA
Phone
7196027828
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Sororities, Fraternities
Affiliation
Christianity

Official website

Reported finances

Revenue
$491,025
Expenses
$472,254
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Wayne Graham (Executive Director)

Highest reported compensation

  • Wayne Graham (Executive Director): $94,500 total reported compensation
  • Justin Spicer (Treasurer): $15,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Alpha Relief mobilizes and educates the global Body of Christ to meet the physical and spiritual needs of people living in countries where Christians are persecuted.

What it reported doing in 2013

Support Orphans and Churches among persecuted Burmese Christians along the Thai-Burmese border.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 57% for direct work, and 43% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 74
  • Accountability: 67
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61%; rating input score 61
  • Program expense ratio: 64%; rating input score 64
  • Fundraising efficiency: $9.67 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 81.1%; rating input score 81; 44th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 18th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.8%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 23.2%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -4.8% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: -46.1% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 61% of revenue deployed · 64% of spending went to programs
  • Governance: 3 of 4 board members independent · 5 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $302K in reported program spending
  • Leadership: top reported pay $94K · 7 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Money network: 2 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: 6 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.