Change the Ref Inc

Nonprofit profile at a glance

EIN
824538977
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Coral Springs, FL, USA
Phone
9548217412
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Civil Liberties

Reported finances

Revenue
$507,160
Expenses
$465,200
Assets
$492,225
Liabilities
$37,609

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

Leadership & pay

7 people listed

Executive titles in this filing

  • PATRICIA PADAUY (PRESIDENT)
  • MANUEL OLIVER (VICE PRESIDENT)

Highest reported compensation

  • PATRICIA PADAUY (PRESIDENT): $96,000 total reported compensation
  • MANUEL OLIVER (VICE PRESIDENT): $72,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To raise awareness about mass shootings through strategic interventions that will reduce the influence of the nra on the federal level.

What it reported doing in 2024

Change the ref (ctr), was formed to empower our future leaders. Ctr gives the kids of today the tools they need to be empowered to make changes to critical issues that affect our nation, through education, conversation, and activism. It uses urban art and nonviolent creative confrontation to expose the disastrous effects of the mass shooting pandemic. It also brings focus to the nra's corrupt maneuvers to buy lawmakers, while forcing solutions which are essential to healing mass shooting victims' families' lifelong grief. Change the ref's ultimate goal is to give the young generation of survivors and victims a disrupting voice to help lead the way to change for a more peaceful future.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% 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 program spending has grown recently. 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: 48
  • Transparency & Controls: 92
  • Accountability: 44
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.3%; rating input score 50
  • Program expense ratio: 54.2%; rating input score 54
  • Fundraising efficiency: $4.96 raised per $1 spent on fundraising; rating input score 17; 17th 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: 57.1%; rating input score 57; 12th 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: Fail
    • 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: 8.3%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 25.6% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 14.4% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 50.3% of revenue deployed · 54.2% of spending went to programs
  • Governance: 4 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $252K in reported program spending
  • Leadership: top reported pay $96K · 7 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 50/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Accountability: Independent voting board scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.