Arivaca Community Internet Arivacacom

Nonprofit profile at a glance

EIN
461526854
IRS 990 coverage
2018–2019
Forms available
Form 990 2019, Form 990-EZ 2017
Location
Arivaca, AZ, USA
Phone
5202612411
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Telecommunications

Reported finances

Revenue
$244,290
Expenses
$190,738
Assets
$97,408
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Alan Wallen (President)
  • Chad Denson (Vice President)

Highest reported compensation

  • Alan Wallen (President): $65,000 total reported compensation
  • Monica Tilley (Secretary): $14,400 total reported compensation
  • Sheila Wallen (Treasurer): $14,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide rural high-speed internet

What it reported doing in 2019

Provided high speed internet to cooperaticve members for 365 days. All combind there were zero days of down time due to weather and or acts of God.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up and program spending has grown recently. 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: 19
  • Transparency & Controls: 80
  • Accountability: 0
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.3%; rating input score 19
  • Program expense ratio: 24.8%; rating input score 25
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.9%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 49.2%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 14.4% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 19.3% of revenue deployed · 24.8% of spending went to programs
  • Governance: 0 of 6 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $228K in reported program spending
  • Leadership: top reported pay $65K · 6 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2018 to 2019
  • Contacts: How to reach this organization
  • Money network: 6 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.

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 — Financial Efficiency: Mission deployment rate scored 19/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 25/100.
  • High — Accountability: Governance controls: 8 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.