Family Online Safety Institute - Us

Nonprofit profile at a glance

EIN
822774079
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2027750158
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Research Institutes and Public Policy Analysis

Official website

Reported finances

Revenue
$2,581,018
Expenses
$2,667,649
Assets
$1,047,562
Liabilities
$593,807

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

Leadership & pay

13 people listed

Executive titles in this filing

  • STEPHEN BALKAM (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • STEPHEN BALKAM (CHIEF EXECUTIVE OFFICER): $399,888 total reported compensation
  • JORDAN BIVINGS GLOVER (CHIEF OPERATING OFF. (FROM 1/2024)): $165,388 total reported compensation
  • ANDREW ZACK (POLICY DIRECTOR): $118,064 total reported compensation

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

Overview

Mission

The family online safety institute u.s. (fosi u.s.) is an international, non-profit organization which works to make the online world safer for kids and their families. Fosi u.s. Convenes leaders in industry, government and the non-profit sectors to collaborate and innovate new solutions and policies in the field of online safety. Through research, resources, events and special projects, fosi promotes a culture of responsibility online and encourages a sense of digital citizenship for all.

What it reported doing in 2024

Meetings and events: fosi u.s. Hosts an annual international conference and exhibition to highlight the extraordinary work, products and services in the field of online safety. Fosi u.s. Also holds international roundtables, large seminars and congressional briefings regarding online safety. The eu forum brings together key government leaders working to advance online safety to discuss regulatory developments in the uk and europe. Top representatives across industry, academia, and the charity sector debate the implications of current and pending global legislation, and how this changing landscape may impact platform policies and practices.

Operating model

Revenue model
Donor-supported. 60% of the money available for current operations came from contributions and gifts.
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 - Most voting board members are independent and program spending has grown recently. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 51
  • Accountability: 88
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.7%; rating input score 65
  • Program expense ratio: 62.6%; rating input score 63
  • Fundraising efficiency: $5.47 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 19th 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.4%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 25.6%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 18.6% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 10.5% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 13.4% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 64.7% of revenue deployed · 62.6% of spending went to programs
  • Governance: 7 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.7M in reported program spending
  • Leadership: top reported pay $400K · 13 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $537K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.