Borneo Research Council

Nonprofit profile at a glance

EIN
208418924
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Phillips, ME, USA
Phone
2076393939
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Research Institutes and/or Public Policy Analysis

Official website

Reported finances

Revenue
$91,533
Expenses
$26,934
Assets
$678,234
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Laura P Appell-Warren (President)

Highest reported compensation

  • Charity R Appell (Treasurer): $81,226 total reported compensation
  • Hamzah bin Malajun (Director): $700 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 Council is composed of an international group of scholars engaged in research in Borneo. The Council's goals are described in greater detail on Schedule O.The Council's goals are to:(1) Promote scientific research in the social, natural, and medical sciences in Borneo; (2) Permit the research community, interested Borneo government departments, and others to keep abreast of ongoing research and its results; (3) Serve as a vehicle for drawing attention to urgent research and its results; (4) Coordinate the flow of information on Borneo research arising from many diverse sources; (5) Disseminate rapidly the initial results of research activity; and (6) Inform the interested public on research in Borneo.Other functions include providing counsel and assistance to research endeavors, conservation activities, and the practical application of research results.

What it reported doing in 2024

The Council promotes and circulates scientific research and scholarly information related to Borneo, its environment, and its cultures. During the past year, the Council published and distributed various academic journals and essays, and improved its website and digital impact. The Council also provided funding and sponsorship for anthropological study and research.

Operating model

Revenue model
Investment-supported. 66% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 79% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 93
  • Accountability: 69
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 79.7%; rating input score 80
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 25th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 70.6%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 25.18; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 74.3%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 48th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 79.7% of spending went to programs
  • Governance: 5 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $21K in reported program spending
  • Leadership: top reported pay $81K · 7 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 2 filed related-organization links
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.