Counter Extremism Project United Inc

Nonprofit profile at a glance

EIN
810878718
IRS 990 coverage
2016–2023
Forms available
Form 990 2023
Location
New York, NY, USA
Phone
2129220063
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$8,080,751
Expenses
$9,100,195
Assets
$2,154,727
Liabilities
$165,413

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • DAVID IBSEN (EXECUTIVE DIRECTOR (THRU DEC 2023))

Highest reported compensation

  • MARK D WALLACE CHIEF (EXECUTIVE OFFICER & DIRECTOR): $356,500 total reported compensation
  • DAVID IBSEN (EXECUTIVE DIRECTOR (THRU DEC 2023)): $110,929 total reported compensation
  • ROBERT BENTON (SECRETARY/DIR. OF OPERATIONS): $103,646 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To educate the public on the financing and support of terrorist and extremist groups and the threat they pose to the formation of free democratic institutions; and mobilizing public opinion to end support for such terrorist and extremist groups and promoting equality, justice, tolerance, and free democratic institutions.

What it reported doing in 2023

Cepu operates for the purposes of educating the public on the financing and support of terrorist and extremist groups and the threat they pose to the formation of free democratic institutions; and mobilizing public opinion to end support for such terrorist and extremist groups and promoting equality, justice, tolerance, and free democratic institutions.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 87% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 71
  • Accountability: 76
  • Sustainability: 21
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.8%; rating input score 94
  • Fundraising efficiency: $23.67 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 9th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 44th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 66.7%; rating input score 67; 10th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12.6%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -4% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -12.1% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -21.4% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.8% of spending went to programs
  • Governance: 2 of 3 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $8.5M in reported program spending
  • Leadership: top reported pay $356K · 5 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $616K reported
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 7 filing years from 2016 to 2023
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 4 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.