Americans for Campaign Reform

Nonprofit profile at a glance

EIN
270052180
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Washington, DC, USA
Phone
2025031240
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Voter Education, Registration

Official website

Reported finances

Revenue
$589,148
Expenses
$815,856
Assets
$278,588
Liabilities
$124,711

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

Leadership & pay

16 people listed

Executive titles in this filing

  • LARRY NOBLE (PRESIDENT & CEO)

Highest reported compensation

  • LARRY NOBLE (PRESIDENT & CEO): $200,000 total reported compensation

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

Overview

Mission

The purpose of the organization is (1) conducting research to develop a publicly funded campaign finance system for federal elections; (2) educating the citizens of the united states about the benefits of a publicly funded finance system; and (3) working for the enactment of federal legislation for voluntary public funding of elections for congress and the president, as well as for other reforms that would make a public funding system more effective.

What it reported doing in 2013

Conducted research to develop a publicly funded campaign finance system for federal elections and educated the citizens of the united states about the benefits of a publicly funded finance system. Worked for the enactment of federal legislation for voluntary public funding of elections for congress and president, as well as for other reforms that would make a public funding system more effective. Worked with our New York state partners to advocate for the enactment of comprehensive campaign finance reform in albany. Activities included direct lobbying of legislators, working with the governor's office, and building support within the business community for a system of small donor public funding of elections.

Operating model

Revenue model
Donor-supported. 100% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 79
  • Accountability: 78
  • Sustainability: 11
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.8%; rating input score 79
  • Program expense ratio: 56.9%; rating input score 57
  • Fundraising efficiency: $3.95 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.2%; rating input score 81; 17th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -38.5%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 24.5%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 5.7% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: -2.2% per year; rating input score 0; 27th percentile among comparable filings

Details

  • Where the money goes: 78.8% of revenue deployed · 56.9% of spending went to programs
  • Governance: 13 of 16 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $464K in reported program spending
  • Leadership: top reported pay $200K · 16 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.