Cornerstone Alliance Navigators Inc
Nonprofit profile at a glance
- EIN
- 352365501
- IRS 990 coverage
- 2011–2013
- Forms available
- Form 990 2013
- Location
- Woodlands, TX, USA
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Relief
Reported finances
- Revenue
- $569,808
- Expenses
- $556,409
- Assets
- $2,710,004
- Liabilities
- $59,235
Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- Alfredo Cerrato (Executive Director)
Highest reported compensation
- Alfredo Cerrato (Executive Director): $96,824 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To advocate for the rights of the Fatherless by promoting best practices, information sharing and investment in superior long-term outcomes in orphan care. Currently, CAN is being sustained through MedCan, a medical surplus recovery program within CAN.
What it reported doing in 2013
Regranted medical equipment and supplies to nonprofit organizations for medical missions. Leveraged medical care and services for underprivileged through securing medical missions opportunities. Supplied orphanage with necessary medical supplies for one year.Consulting to nonprofit organizations and administrative audit.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The nonprofit sent 70% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 56
- Accountability: 68
- Sustainability: 58
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72%; rating input score 72
- Program expense ratio: 73.8%; rating input score 74
- Fundraising efficiency: $28.13 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings
Transparency & Controls
- Consistency checks: 85.7%; rating input score 86; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Fail
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 23.6%; rating input score 24; 20th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 80%; rating input score 80; 16th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 2.4%; rating input score 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 4.87; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 73; 73rd percentile among comparable filings
- Officer compensation ratio: 17.4%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -41.2% per year; rating input score 0; 2nd percentile among comparable filings
- Asset growth: -16.8% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 72% of revenue deployed · 73.8% of spending went to programs
- Governance: 4 of 5 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $410K in reported program spending
- Leadership: top reported pay $97K · 1 people listed
- Consistency: 26 of 28 current checks pass · 2 findings to review
- Schedules: 6 filed schedules · includes major donors and foreign activity
- Filing history: 2 filing years from 2011 to 2013
- 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.
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 — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- High — Transparency & Controls: Grant itemization coverage scored 24/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 48/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 16/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.