Alpine Alternatives Inc

Nonprofit profile at a glance

EIN
920080102
IRS 990 coverage
2019–2021
Forms available
Form 990 2021, Form 990-T 2021
Location
Anchorage, AK, USA
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Reported finances

Revenue
$240,604
Expenses
$258,021
Assets
$26,601
Liabilities
$8,997

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • KATHE BOUCHA (EXECUTIVE DIRECTOR)
  • J GREG HAMILTON (PAST PRESIDENT)
  • CYNTHIA RYAN (PRESIDENT)
  • SANDRA J ANDERSON (VICE PRESIDENT)

Highest reported compensation

  • KATHE BOUCHA (EXECUTIVE DIRECTOR): $80,500 total reported compensation
  • SUE MONSEN (TREASURER): $1,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide recreational/educational opportunities to individuals experiencing disabilities.

What it reported doing in 2021

Summer camp programs were operated on a limited capacity due lack of participation and subsequent cessation of programs.

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 82% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 9
  • Transparency & Controls: 100
  • Accountability: 63
  • Sustainability: 15
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.2%; rating input score 11
  • Program expense ratio: 10.5%; rating input score 10
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -7.2%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 31.7%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 35.2% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 35.1% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: -47% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 11.2% of revenue deployed · 10.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $27K in reported program spending
  • Leadership: top reported pay $80K · 8 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2019 to 2021
  • 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 — Financial Efficiency: Mission deployment rate scored 11/100.
  • High — Financial Efficiency: Program expense ratio scored 10/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.