First State Abortion Fund
Nonprofit profile at a glance
- EIN
- 882952462
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-N 2022
- Location
- Wilmington, DE, USA
- Phone
- 3024919429
- Rating
- 42
- Verdict
- MIXED
- Rating confidence
- Limited
- Sector
- Fund Raising and/or Fund Distribution
Reported finances
- Revenue
- $259,794
- Expenses
- $0
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- Noah Duckett (Vice President)
- Sarah Stowens (President)
People named in this filing
- Noah Duckett (Vice President)
- Sarah Stowens (President)
- Emily Falcon (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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The First State Abortion Fund is a local, volunteer-powered program rooted in a reproductive justice framework, with the mission of breaking down financial barriers and increasing abortion access in Delaware. Our fund provides financial assistance for the procedure itself by working directly with patients and clinic partners.
What it reported doing in 2024
Our volunteer-powered helpline allocated $49,770 in financial assistance to individuals seeking abortion in Delaware, delivered via direct payments to our clinic partners.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 20
- Transparency & Controls: 67
- Accountability: 70
- Sustainability: NotEnoughData
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 20.3%; rating input score 20
- Program expense ratio: Limited
- Fundraising efficiency: $53.85 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings
Transparency & Controls
- Consistency checks: 66.7%; rating input score 67; 0th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: Limited
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 20.3% of revenue deployed
- Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $53K in reported program spending
- Leadership: top reported pay $0 · 14 people listed
- Consistency: 29 of 33 current checks pass · 4 findings to review
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 20/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Transparency & Controls: Assets line sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Series program expenses within total did not reconcile in the filed values.