Council of State Governments - Icaos

Nonprofit profile at a glance

EIN
421676111
IRS 990 coverage
2009–2010
Forms available
Form 990 2010
Location
Lexington, KY, USA
Phone
8592448000
Rating confidence
Limited
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$1,559,758
Expenses
$1,300,881
Assets
$2,319,899
Liabilities
$501,051

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

12 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Interstate Commission for Adult Offender Supervision will guide the transfer of offenders in a manner that promotes effective supervision strategies consistent with public safety, offender accountability and victim's rights.

What it reported doing in 2010

Insure cooperative efforts in the transfer of supervised offenders. This organization provides states and their commissioners with oversight and assistance in administering the interstate compact by promoting state cooperation in achieving increased public safety and offender accountability; builds expertise and leadership among members and provides technical assistance, training, legal guidance and interpretation as well as networking for community supervision and compact administration professionals.

Operating model

Revenue model
Membership-supported. 98% of the money available for current operations came from membership dues.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 71
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 16.6%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 1.78; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 86; 86th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -0.8% per year; rating input score 0; 38th percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 11 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $980K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Highest-paid contractors: 2 contractors listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2009 to 2010
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.