Cafe El Zapote Inc
Nonprofit profile at a glance
- EIN
- 831704124
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-N 2023
- Location
- Ames, IA, USA
- Phone
- 5157083805
- Rating
- 42
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- International Agricultural Development
Reported finances
- Revenue
- $127,808
- Expenses
- $50,457
- Assets
- $138,478
- Liabilities
- $126
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Tim Mooney (President and director)
- Brandon Walls (Vice President and director)
Highest reported compensation
- Tim Mooney (President and director): $13,200 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Cafe El Zapote, Inc. shall be operated for charitable and educational purposes and operate as a non-profit with the purpose of improving sustainable farming practices among people in developing countries through outreach assistance including immersion trips and creation of markets for their agricultural products in Iowa and surrounding states.
What it reported doing in 2024
General operations of the organization including sales of imported coffee from Honduras and Uganda. We sell green coffee to local business who roast and sell our coffee as stand alone or part of mixed coffee blends We also sell roasted coffee in the community of coffee.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. 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: 0
- Transparency & Controls: 90
- Accountability: 59
- Sustainability: 72
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0.4%; rating input score 0
- Program expense ratio: 0.8%; rating input score 1
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 83.3%; rating input score 83; 22nd percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 60.5%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 2.74; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 57; 57th percentile among comparable filings
- Officer compensation ratio: 26.2%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 0.4% of revenue deployed · 0.8% of spending went to programs
- Governance: 5 of 6 board members independent · 2 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $138K in reported program spending
- Leadership: top reported pay $13K · 6 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 0/100.
- High — Financial Efficiency: Program expense ratio scored 1/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Sustainability: Officer compensation ratio scored 14/100.
- Review — Sustainability: Liabilities to assets ratio scored 57/100.