Ladder to the Moon Network

Nonprofit profile at a glance

EIN
814484652
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Portland, ME, USA
Phone
2072106996
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public, Society Benefit N.E.C.

Official website

Reported finances

Revenue
$552,752
Expenses
$396,068
Assets
$228,234
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • KATHREEN HARRISON (VICE PRESIDENT)
  • GEORGES BUDAGU MAKOKO (PRESIDENT)

Highest reported compensation

  • KATHREEN HARRISON (VICE PRESIDENT): $81,797 total reported compensation
  • GEORGES BUDAGU MAKOKO (PRESIDENT): $883 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide support to immigrants

What it reported doing in 2025

Annual conference and newspaper publication regarding challanges of immigration and to provide education and assistance

Operating model

Revenue model
Grant-funded. 71% of the money available for current operations came from government grants.
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 and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 100
  • Accountability: 26
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.7%; rating input score 72
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28.3%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 20.9%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 13.2% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 26.7% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 40.4% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 71.7% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $396K in reported program spending
  • Leadership: top reported pay $82K · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2021 to 2025
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.