Binational Independent Film Festival

Nonprofit profile at a glance

EIN
200456334
IRS 990 coverage
2019–2021
Forms available
Form 990 2021
Location
El Paso, TX, USA
Phone
9158416880
Rating confidence
Limited
Sector
Film, Video

Official website

Reported finances

Revenue
$0
Expenses
$11,022
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Cesar Alejandro (Executive Director (Board Chair))

Highest reported compensation

  • Cesar Alejandro (Executive Director (Board Chair)): $8,100 total reported compensation
  • Oscar Ruben Zamora Rojo (Projects, Volunteers, Locations, and Grants Manager): $4,000 total reported compensation
  • Laura Rojo de Zamora (Business Manager): $1,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education of students in the art of filmmaking, and the preservation, support, and promotion of international independent cinema through a yearly festival.

What it reported doing in 2021

To develop, program, and support the production of an international film festival for independent filmmakers as well as for student filmmakers, and aspiring filmmakers.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 14
  • Transparency & Controls: 84
  • Accountability: 32
  • Sustainability: 1
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 18.7%; rating input score 19
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 163.3%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -37.5% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -100% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: Limited

Details

  • Where the money goes: 18.7% of spending went to programs
  • Governance: 0 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2K in reported program spending
  • Leadership: top reported pay $8K · 11 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2019 to 2021
  • Contacts: How to reach this organization
  • Money network: 7 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: Program expense ratio scored 19/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.