American Indian Film Institute (AIFI) American Indian Film Institute

Nonprofit profile at a glance

EIN
953646346
IRS 990 coverage
2019–2021
Forms available
Form 990 2021
Location
San Francisco, CA, USA
Phone
4154809054
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Film, Video

Official website

Reported finances

Revenue
$262,447
Expenses
$207,600
Assets
$141,431
Liabilities
$50,658

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

Leadership & pay

6 people listed

Executive titles in this filing

  • MYTIA R ZAVALA (CEO)

Highest reported compensation

  • MYTIA R ZAVALA (CEO): $55,417 total reported compensation

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

Overview

Mission

AIFI believes in the power of film to transform and advance the appreciation of Native American Artistic and societal contributions by encouraging film (Cont. Sche O (Form 990) Page 1, Part III Line 1)

What it reported doing in 2021

The 46th Annual AIFI festival continued to present virtual/online creening of American and First Nations people films, Nov 5-134, 2021. A total of 126 films of which 41 were World premieres were viewed by a large audience. Through these films, AIFI continues to foster understanding and appreciation of the culture, traditions, and issues facing contemporary Native Americans.The Awards Show, which highlighted several Native Artists, was also held virtual.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 86
  • Accountability: 10
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.1%; rating input score 79
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 17th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 20.9%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 26.7%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 16.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 20.1% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 43.7% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 79.1% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $297K in reported program spending
  • Leadership: top reported pay $55K · 6 people listed
  • Consistency: 21 of 22 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: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.