Civil Air Patrol Foundation Inc

Nonprofit profile at a glance

EIN
383736823
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2014, Form 990-N 2009
Location
Maxwell Afb, AL, USA
Phone
3349537748
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$403,914
Expenses
$279,505
Assets
$6,005,813
Liabilities
$135,931

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

Leadership & pay

14 people listed

Executive titles in this filing

  • KRISTINA JONES (EXECUTIVE DIR./PRESIDENT)

Highest reported compensation

  • KRISTINA JONES (EXECUTIVE DIR./PRESIDENT): $216,496 total reported compensation
  • RAFAEL ROBLES (SECRETARY): $192,663 total reported compensation
  • STACY JACKSON (TREASURER): $187,986 total reported compensation

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

Overview

Mission

The purpose of the foundation shall be to promote and support civil air patrol and its programs and mission; provide direct financial support to civil air patrol and its programs, missions and operations; and provide scholarships to members of civil air patrol.

What it reported doing in 2024

Promote and support civil air patrol, inc. (fein: 75-6037853), a related organization, through direct financial support to civil air patrol and its programs, missions, and operations.

Operating model

Revenue model
Donor-supported. 70% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 39
  • Transparency & Controls: 71
  • Accountability: 91
  • Sustainability: 73
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.2%; rating input score 44
  • Program expense ratio: 43%; rating input score 43
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 30.8%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 21.49; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 27.9%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -35.6% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 15.3% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 21.4% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 44.2% of revenue deployed · 43% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $120K in reported program spending
  • Leadership: top reported pay $216K · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 10 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 43/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.