Brown & Williamson Post Retirement
Nonprofit profile at a glance
- EIN
- 043304111
- IRS 990 coverage
- 2010–2011
- Forms available
- Form 990 2011
- Location
- Winstonsalem, NC, USA
- Phone
- 3367415162
- Rating confidence
- Limited
- Sector
- Voluntary Employees Beneficiary Associations (Non-Government)
Reported finances
- Revenue
- $1,607,088
- Expenses
- $2,174,774
- Assets
- $31,939
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.
Leadership & pay
1 person listed
Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provision of certain life benefits as a voluntary employees' benefit association.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
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: NotEnoughData
- Transparency & Controls: 100
- Accountability: 82
- Sustainability: 22
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th 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; 64th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 57
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -35.3%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 0.01; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
- Officer compensation ratio: 0.1%; rating input score 71; 71st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 80.9% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: -182.9% per year; rating input score 0; 0th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 1 of 1 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $1K · 1 people listed
- Consistency: 10 of 10 current checks pass
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2010 to 2011
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Operating margin scored 4/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.