Earthspark International

Nonprofit profile at a glance

EIN
261626902
IRS 990 coverage
2012–2016
Forms available
Form 990 2016
Location
Washington, DC, USA
Phone
2022702782
Rating
77
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Promotion of International Understanding

Reported finances

Revenue
$460,262
Expenses
$336,087
Assets
$212,463
Liabilities
$116,702

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • ALLISON ARCHAMBAULT (PRESIDENT)
  • RACHEL MCMANUS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ALLISON ARCHAMBAULT (PRESIDENT): $80,500 total reported compensation
  • RACHEL MCMANUS (EXECUTIVE DIRECTOR): $72,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Earthspark international empowers

What it reported doing in 2016

Earthspark international empowers communities by eradicating energy poverty. The organization achieves this by partnering with entrepenuers and organizations to develop local businss and country scale supply chains for clean and efficient energy technologies.

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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. 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: 69
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 51
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.9%; rating input score 59
  • Program expense ratio: 80.6%; rating input score 81
  • Fundraising efficiency: $54.46 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 27%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 45.4%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -26.6% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 58.9% of revenue deployed · 80.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $271K in reported program spending
  • Leadership: top reported pay $80K · 5 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2012 to 2016
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.