Donorware Foundation

Nonprofit profile at a glance

EIN
200791449
IRS 990 coverage
2014–2015
Forms available
Form 990 2015
Location
Wilmington, DE, USA
Phone
3022307171
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Philanthropy, Charity, Voluntarism Promotion
Affiliation
Christianity

Official website

Reported finances

Revenue
$911,688
Expenses
$343,480
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

5 people listed

Highest reported compensation

  • BRUCE MILNE (TREASURER): $28,367 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The primary purpose of the organization is to build the kingdom of god. The organization will primarily provide services and education to religious tax-exempt organizations that are the most likely to benefit from the functions of the organization. However, to the extent the organization makes available software to the open source community, there is no limitation to the number of persons or organizations that will benefit.

What it reported doing in 2015

Advancing technology - the organization may make a proprietary software product available to the open source community, which will allow the software to be advanced through innovation by any person with access to the open source community and will make such software available without a fee to anyone with a need for it regardless of such person's relationship to the organization.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 90
  • Accountability: 10
  • Sustainability: 46
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.7%; rating input score 38
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 62.3%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -98.1% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -11% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -200% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 37.7% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $343K in reported program spending
  • Leadership: top reported pay $28K · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 2 filing years from 2014 to 2015
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 38/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.