Donors Capital Fund Inc

Nonprofit profile at a glance

EIN
541934032
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Alexandria, VA, USA
Phone
7035353563
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services N.E.C.

Official website

Reported finances

Revenue
$7,407,128
Expenses
$6,114,837
Assets
$10,973,631
Liabilities
$273,019

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Lawson R Bader (Chairman and President)

Highest reported compensation

  • Lawson R Bader (Chairman and President): $507,792 total reported compensation
  • Jeffrey C Zysik (CFO & Treasurer): $402,850 total reported compensation
  • Gregory Conko (Secretary): $303,845 total reported compensation

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

Overview

Mission

Support charities that alleviate, through education, research and private initiatives, society's most pervasive and radical needs, including those related to social welfare, health, the environment, economics, governance, foreign relations, and arts and culture.

What it reported doing in 2024

FNGO Supporting Services: At the suggestion of donors to DCF or upon being approached by a foreign non-governmental organization directly, DCF will evaluate if the FNGO's mission is compatible with that of DCF's. If so, DCF may seek to obtain an equivalency determination from a qualified party finding that if the FNGO had been organized in the United States and had applied to the IRS for public charity status, in the opinion of the qualified party the FNGO would have received a positive determination letter from the IRS finding the FNGO would have qualified as a US publicly supported charity. If the qualified party issues a positive equivalency determination, DCF will accept contributions for the purpose of supporting the FNGO.

Operating model

Revenue model
Donor-supported. 93% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 60
  • Accountability: 67
  • Sustainability: 68
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.3%; rating input score 85
  • Program expense ratio: 98.2%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.4%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.79; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -8.1% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 73.6% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 85.3% of revenue deployed · 98.2% of spending went to programs
  • Governance: 4 of 6 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $6M in reported program spending
  • Leadership: top reported pay $508K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 11 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: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.