B-17 Alliance Foundation

Nonprofit profile at a glance

EIN
203507294
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Salem, OR, USA
Phone
9718032428
Rating
41
Verdict
MIXED
Rating confidence
Moderate
Sector
History Museums

Reported finances

Revenue
$264,996
Expenses
$216,069
Assets
$1,170,982
Liabilities
$521,956

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

Leadership & pay

12 people listed

Executive titles in this filing

  • LARRY BENTLEY (BOARD PRESIDENT)

Highest reported compensation

  • THERESA SCOTT (Executive Dir.): $55,460 total reported compensation
  • Nathanial Darnell (Executive Dir.): $12,454 total reported compensation

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

Overview

Mission

1)restoration of a wwii b-17g bomber, a vintage aircraft, which has been on display in milwaukie and other Oregon locations since 1947, 2)developing an educational program to teach children about the history of air wars using retired volunteer teachers to conduct classes, 3)developing a veterans' outreach program to address certain family needs, and 4) developing a faces of freedom exhibit honoring oregonians who fight in the ongoing war against terrorism.

What it reported doing in 2024

Expenses paid in connection with achievement of the objectives specified in statement i

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 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: 20
  • Transparency & Controls: 84
  • Accountability: 0
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 18.2%; rating input score 18
  • Program expense ratio: 20.5%; rating input score 21
  • Fundraising efficiency: $6.56 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th 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; 7th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 18.5%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 5.42; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 31.4%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 39.9% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 11.7% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 21.4% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 18.2% of revenue deployed · 20.5% of spending went to programs
  • Governance: 0 of 12 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $44K in reported program spending
  • Leadership: top reported pay $55K · 12 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Financial Efficiency: Mission deployment rate scored 18/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 21/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.