Institute for Social and Environmental Transition- International

Nonprofit profile at a glance

EIN
841419302
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Boulder, CO, USA
Phone
7206007248
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Research Institutes and/or Public Policy Analysis

Official website

Reported finances

Revenue
$1,276,581
Expenses
$1,207,102
Assets
$1,601,480
Liabilities
$745,363

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Karen MacClune (Executive Director)

Highest reported compensation

  • Karen MacClune (Executive Director): $120,296 total reported compensation
  • Gulnara Reznik (Controller): $87,680 total reported compensation

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

Overview

Mission

ISET-International catalyzes transformative changes toward a more resilient and equitable future. Through research, training and implementation activities, we improve understanding and elevate the level of dialog and practice as society responds to natural resource, environmental and social challenges. We serve as a framework for equal collaboration among individuals and organizations in the North and South.

What it reported doing in 2024

ISET'S work bridges the science-policy-implementation divide across regions and cultures. We are engaged in both basic research and applied implementation activities, with a particular focus on the translation of global natural and social scientific insights into local contexts in a manner that improves understanding and enables action. We also analyze the implications of local physical, cultural, economic and other system dynamics for global and high-level policy and strategy. ISET's activities combine knowledge generation, learning and the incubation of innovative strategies through pilot scale implementation.

Operating model

Revenue model
Donor-supported. 69% 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 - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 55
  • Accountability: 91
  • Sustainability: 44
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81%; rating input score 81
  • Program expense ratio: 84.9%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 0%; rating input score 0; 13th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.4%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 1.33; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 17.2%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -13% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -12.1% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -10.5% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 81% of revenue deployed · 84.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $120K · 10 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.