Institute for Individualism

Nonprofit profile at a glance

EIN
452504024
IRS 990-EZ coverage
2012–2012
Forms available
Form 990-EZ 2012
Location
Dayton, OH, USA
Phone
9376236102
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Civil Liberties

Reported finances

Revenue
$55,480
Expenses
$35,431
Assets
$10,132

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

4 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the understanding of individualism in speech, art and industry through communication, litigation, studies and publications.

Operating model

Revenue model
Donor-supported. 64% 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 - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 100
  • Sustainability: 47
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36%; rating input score 36
  • Program expense ratio: 56.4%; rating input score 56

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 36.1%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 20; 20th percentile among comparable filings
  • 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: 36% of revenue deployed · 56.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $20K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.