Friendly Earth

Nonprofit profile at a glance

EIN
450653782
IRS 990 coverage
2013–2014
Forms available
Form 990 2014, Form 990-EZ 2011
Location
Seattle, WA, USA
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recycling Programs

Reported finances

Revenue
$460,172
Expenses
$451,889
Assets
$63,211
Liabilities
$87,396

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

1 person listed

Highest reported compensation

  • ANDREW P SHUTE (DIRECTOR): $48,875 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To reduce e-effects of waste on earth.

What it reported doing in 2014

To reduce e-effects of waste on earth. To donate refurbished computers to other non-profit organizations.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 29
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.2%; rating input score 98
  • 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.8%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 1.38; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 25.1% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 44.5% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: -1.4% per year; rating input score 0; 34th percentile among comparable filings

Details

  • Where the money goes: 98.2% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 2 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $452K in reported program spending
  • Leadership: top reported pay $49K · 1 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2013 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.