Dog Tag Brewing Foundation

Nonprofit profile at a glance

EIN
475004943
IRS 990 coverage
2016–2017
Forms available
Form 990 2017
Location
Bozeman, MT, USA
Phone
4065772261
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$369,812
Expenses
$481,194
Assets
$1,787,700
Liabilities
$7,642

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

10 people listed

People named in this filing

  • SETH JORDAN (BOARD CHAIRMAN)
  • DJ FULLER (VICE CHAIRMAN)
  • RODNEY ADAMS (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dog tag brewing foundation is committed to building and supporting the legacies of u.s. Military personnel who died in service to the nation by creating and developing legacy-building projects that honor the fallen, are meaningful to their gold star families, and to inspire america to actively engage in remembering the fallen so that they - and their courage, service, and sacrifice - are never forgotten.

What it reported doing in 2017

Training and Mentoring: Dog Tag Brewing Foundation provides no-cost broad-spectrum training and mentoring opportunities to new and existing 501(c)(3) organizations that benefit from Dog Tag Brewing Foundation grants. Specific areas of impact include establishing a new 501(c)(3) organization, fund-raising program, communications, board roles and responsibilities, operational health, governance and compliance.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 43% for direct work, and 57% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and the required major-donor schedule is missing or incomplete.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 60
  • Accountability: 88
  • Sustainability: 41
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.3%; rating input score 90
  • Fundraising efficiency: $9.03 raised per $1 spent on fundraising; rating input score 38; 38th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 33.2%; rating input score 33; 36th percentile among comparable filings
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -30.1%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 3.72; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: -27.3% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -147.2% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -8.2% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.3% of spending went to programs
  • Governance: 10 of 10 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $435K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2016 to 2017
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 9 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.

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

  • Moderate — Transparency & Controls: Grant itemization coverage scored 33/100.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.