Log Cabin Republicans

Nonprofit profile at a glance

EIN
521811081
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2019, Form 990-N 2013
Location
Washington, DC, USA
Phone
2027603250
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,520,349
Expenses
$1,322,658
Assets
$65,318
Liabilities
$288,754

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

Leadership & pay

19 people listed

Executive titles in this filing

  • CHARLES MORAN (PRESIDENT)

Highest reported compensation

  • DEREK DUFRESNE (DIRECTOR): $80,000 total reported compensation
  • ED WILLIAMS (DIRECTOR): $12,500 total reported compensation

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

Overview

Mission

The log cabin republicans (lcr), a district of columbia not-for-profit corporation was incorporated on february 12, 1993 to work within the republican party to advocate equal rights for all americans, including gays and lesbians. The log cabin republicans is involved in a variety of education and lobbying efforts regarding issues such as gay and lesbian families, healthcare, workplace discrimination, defending the constitution and defending freedom.

What it reported doing in 2024

Education & advocacy - log cabin republicans conducts education and advocacy programs in a variety of key areas including preservation of marriage equality, lgbt service in the military, HIV/AIDS, national defense, defending the constitution, and workplace nondiscrimination. The effort includes the log cabin republicans website, www.logcabin.org, which highlights articles, news releases, and educational information related to these issues. In addition, log cabin republicans lobbies congress (as well as state and local lawmakers), conducts campaigns aimed at educating the american public about these issues, and conducts other outreach programs to raise awareness about issues impacting lgbt americans.

Operating model

Revenue model
Donor-supported. 88% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 38
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78%; rating input score 78
  • Program expense ratio: 89.7%; rating input score 90
  • 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: 94.4%; rating input score 94; 25th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 13%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 4.42; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 17.1% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 78% of revenue deployed · 89.7% of spending went to programs
  • Governance: 17 of 18 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $80K · 19 people listed
  • Highest-paid contractors: 1 contractor listed · $181K reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Sustainability: Total-asset coverage ratio scored 3/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.