American Moment Inc

Nonprofit profile at a glance

EIN
851875789
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Washington, DC, USA
Phone
2029778552
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Research Institutes and Public Policy Analysis

Reported finances

Revenue
$2,032,630
Expenses
$2,169,915
Assets
$181,196
Liabilities
$76,544

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Saurabh Sharma (President)

Highest reported compensation

  • Nicholas Solheim (COO): $135,068 total reported compensation
  • Jacob Mercier (Executive Dir.): $126,174 total reported compensation
  • Saurabh Sharma (President): $122,673 total reported compensation

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

Overview

Mission

American Moment creates educational web content and publications, hosts educational conferences, develops a personnel database to connect students and young professionals with new and existing conservative institutions, and coordinate with existing campus and youth organizations with respect to educational initiatives and events.

What it reported doing in 2024

Coalitions - With an eye toward the future, we have created and maintained an internal database of vetted young people, including detailed notes on a given individuals background, policy expertise, interests, professional history, connections, worldview, and influences. As a result, when potential employers contact American Moment for personnel recommendations, we quickly can present them with viable candidates, making their hiring process simpler and augmenting our influence. This process is achieved through extensive interviews with young people who are looking to get involved or grow their influence. In these meetings, American Moment ascertains an individual? s historical and contemporary influences, their fluency on key policy issues, the states they have ties to, and the sort of work they are interested in pursuing.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 38
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.7%; rating input score 69
  • Program expense ratio: 64.4%; rating input score 64
  • Fundraising efficiency: $5.51 raised per $1 spent on fundraising; rating input score 19; 19th 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: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 25%; rating input score 25; 6th 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: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.8%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 17.7%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 48.3% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 38% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 68.7% of revenue deployed · 64.4% of spending went to programs
  • Governance: 1 of 4 board members independent · 5 of 9 filing controls reported
  • Programs: 7 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $135K · 4 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 25/100.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.