Breach Collective

Nonprofit profile at a glance

EIN
850743122
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Eugene, OR, USA
Phone
5412059272
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$875,780
Expenses
$718,304
Assets
$787,707
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • DYLAN PLUMMER (PRESIDENT)

People named in this filing

  • DYLAN PLUMMER (PRESIDENT)
  • ALLIE ROSENBLUTH (SECRETARY)
  • DAVID TURNBULL (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Breach collective builds power within the climate and labor movements through organizing, legal advocacy, education, and storytelling.

What it reported doing in 2024

Breach collective engaged in charitable and educational work in line with our mission to build power through organizing, legal advocacy, education, and storytelling. Our three largest program expenses - research and investigation, communications, and organizing - served this mission.for example, breach's research provided critical information that allowed regulators to use additional legal tools at their disposal to protect the environment and public health, and breach worked with partners to write papers outlining policy options for local governments.breach's research and investigation, and communications work, drew attention to deficits in procedural fairness and public accountability by local government officials. Breach's communications efforts also increased media coverage of rallies that demanded action from elected officials and provided communications support to national coalitions.breach hired an organizer to support grassroots efforts to educate and advocate for policies in locales across the state. Breach also led a successful month-long workshop series for youth participants. Finally, breach supported workers at nonprofits across Oregon as they launched campaigns and navigated contract negotiations.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 69
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.2%; rating input score 45
  • Program expense ratio: 55.1%; rating input score 55
  • Fundraising efficiency: $15.55 raised per $1 spent on fundraising; rating input score 51; 51st 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.1; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -14.1% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 30.3% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 29.4% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 45.2% of revenue deployed · 55.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $396K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • 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: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.