International Centre for Integrated Mountain Development

Nonprofit profile at a glance

EIN
980134988
IRS 990 coverage
2014–2015
Forms available
Form 990 2015
Location
Khumaltar, Kathmandu, NP
Phone
2027395825
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International, Foreign Affairs

Official website

Reported finances

Revenue
$23,058,000
Expenses
$27,374,789
Assets
$23,731,112
Liabilities
$5,419,663

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

21 people listed

Highest reported compensation

  • DAVID MOLDEN (DIRECTOR GENERAL): $247,584 total reported compensation
  • SHEKHAR GHIMIRE (DIRECTOR ADMINISTRATION & FINANCE): $160,248 total reported compensation
  • EKLABYA SHARMA (DIRECTOR PROGRAMME OPERATIONS): $158,736 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The centre's mission is to enable and facilitate the equitable and sustainable well-being of the people of the hindu kush-himalayas by supporting sustainable mountain development through active cooperation among the eight countries in the region that also serve as the centre's partners. In furtherance of this mission, the centre is a regional knowledge development and learning center where policymakers, experts, planners, and practitioners can meet and exchange ideas and perspectives for the benefit of the centre's partners and mountain people and communities. The centre performs a number of activities in connection with its role as knowledge development and learning center, including training and applied research and consulting on scientific and technical matters.

What it reported doing in 2015

Integrated mountain development - the centre performs a number of activities in connection with its role as knowledge development and learning center, including training and applied research and consulting on scientific and technical matters.

Operating model

Revenue model
Grant-funded. 91% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, and 21% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 75
  • Accountability: 79
  • Sustainability: 28
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.2%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 71st 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; 69th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -18.7%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 13.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: -12.4% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -11% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.2% of spending went to programs
  • Governance: 17 of 17 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $25.5M in reported program spending
  • Leadership: top reported pay $248K · 21 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 2 filing years from 2014 to 2015
  • Contacts: How to reach this organization
  • Money network: 4 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: 7 of 8 not reported.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.