Cimarron Alliance Foundation Inc

Nonprofit profile at a glance

EIN
731535576
IRS 990 coverage
2011–2013
Forms available
Form 990 2013, Form 990-EZ 2012
Location
Oklahoma City, OK, USA
Phone
4054959300
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$241,664
Expenses
$236,557
Assets
$82,610
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • Scott J Hamilton (Executive Director)

Highest reported compensation

  • Scott J Hamilton (Executive Director): $82,992 total reported compensation
  • Chris Moyer (Digital Media Consultant): $16,085 total reported compensation
  • Kellyjane M Brown (Liasion/Center Admin): $7,070 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Organization advances equality, advocation, initiatives among Oklahomans by offering educational programs that promote awareness and sensitivity to LGBTQ identities/issues individually and as a community.

What it reported doing in 2013

DBA diversified business association promotes equality and initiatives among business by offering programs to promote the awareness and sensitivity to LGBTQ identities and issues

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - 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: 11
  • Transparency & Controls: 93
  • Accountability: 90
  • Sustainability: 39
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.2%; rating input score 11
  • Program expense ratio: 11.4%; rating input score 11
  • Fundraising efficiency: $2.41 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.1%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 44.9%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 19.9% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -28.1% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 11.2% of revenue deployed · 11.4% of spending went to programs
  • Governance: 13 of 13 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $27K in reported program spending
  • Leadership: top reported pay $83K · 18 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2011 to 2013
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 11/100.
  • High — Financial Efficiency: Program expense ratio scored 11/100.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.