Arbor Day Impact Fund

Nonprofit profile at a glance

EIN
332511394
IRS 990 coverage
2024–2024
Forms available
Form 990 2024
Location
Lincoln, NE, USA
Phone
4024745655
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$1,709,668
Expenses
$259,963
Assets
$1,514,972
Liabilities
$65,267

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

Leadership & pay

6 people listed

Executive titles in this filing

  • DAN LAMBE (CHIEF EXECUTIVE OFFICER)
  • KATIE LOOS (PRESIDENT)
  • PETE DAVIS (PRESIDENT)

Highest reported compensation

  • DAN LAMBE (CHIEF EXECUTIVE OFFICER): $517,147 total reported compensation
  • KATIE LOOS (PRESIDENT): $346,052 total reported compensation
  • PETE DAVIS (PRESIDENT): $298,708 total reported compensation

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

Overview

Mission

The purpose of the arbor day impact fund is to further the national arbor day foundation's mission by investing in mission-aligned projects that address environmental challenges, promote sustainable practices, foster innovation in tree conservation and environmental stewardship, mitigate climate change, and enhance reforestation efforts.

What it reported doing in 2024

Impact investing - supports the arbor day foundation's mission by investing in mission-aligned projects that address environmental challenges, promote sustainable practices, foster innovation in tree conservation and environmental stewardship, mitigate climate change, and enhance reforestation efforts.

Operating model

Revenue model
Affiliate-supported. 100% of the money available for current operations came from contributions from related organizations.
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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 70
  • Accountability: 56
  • Sustainability: 78
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15.2%; rating input score 15
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 10th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 84.8%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 5.83; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 70.4%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 15.2% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $260K in reported program spending
  • Leadership: top reported pay $517K · 6 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 15/100.
  • Moderate — Accountability: Independent voting board scored 40/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.