FRAC Action Council

Nonprofit profile at a glance

EIN
262010517
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2017, Form 990-N 2019
Location
Washington, DC, USA
Phone
2029862200
Rating confidence
Limited

Reported finances

Revenue
$0
Expenses
$67,184
Assets
$101,435
Liabilities
$247,964

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CRYSTAL FITZSIMONS (INTERIM PRESIDENT)
  • LUIS GUARDIA (PRESIDENT (THROUGH 4/5/2024))

Highest reported compensation

  • CRYSTAL FITZSIMONS (INTERIM PRESIDENT): $197,737 total reported compensation
  • LUIS GUARDIA (PRESIDENT (THROUGH 4/5/2024)): $180,432 total reported compensation

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

Overview

Mission

Educate the public and promote public policies and programs that prevent hunger, improve nutrition, reduce poverty, and protect health and well-being.

What it reported doing in 2024

The frac action council's work focused on educating the public and promoting equitable public policies and programs that prevent hunger, improve nutrition, reduce poverty, and protect health and well-being.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 88
  • Accountability: 80
  • Sustainability: 10
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • 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: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 24th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 1.51; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 2.44; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 97.1%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 28.7% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 100% of spending went to programs
  • Governance: 3 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $67K in reported program spending
  • Leadership: top reported pay $198K · 5 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.