Association of Pacific West Quilters

Nonprofit profile at a glance

EIN
911585714
IRS 990 coverage
2012–2013
Forms available
Form 990 2013
Location
La Center, WA, USA
Phone
2539056633
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Official website

Reported finances

Revenue
$180,418
Expenses
$219,493
Assets
$108,588
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Jane Moxey (President)
  • Sara McDaniel (Vice President)

People named in this filing

  • Jane Moxey (President)
  • Sara McDaniel (Vice President)
  • Adonna richardson (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The Association of Pacific West Quilters (APWQ) promotes the art of quiltmaking and encourages and rewards quiltmakers in the greater western regions of the US and Canada. APWQ presents juried and judged quilt exhibitions and seeks to provide quilt-related enrichment programs for the community of quilters and the public.

What it reported doing in 2013

The Association of Pacific West Quilters (APWQ) promotes the art of quilt making and encourages and rewards quilt makers in the greater western regions of the US and Canada. APWQ presents juried and judged quilt exhibitions and seeks to provide quilt-related enrichment programs for the community of quilters and the public.

Operating model

Revenue model
Other-operating. 88% of the money available for current operations came from other operating revenue.
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. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 90
  • Accountability: 94
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.2%; rating input score 77
  • Program expense ratio: 62.8%; rating input score 63
  • Fundraising efficiency: $49.38 raised per $1 spent on fundraising; rating input score 80; 80th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -21.7%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -30% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -30.5% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 77.2% of revenue deployed · 62.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $138K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2012 to 2013
  • Contacts: How to reach this organization
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.