Maine Wabanaki-state Child Welfare Truth & Reconciliation Commission

Nonprofit profile at a glance

EIN
900954707
IRS 990 coverage
2013–2014
Forms available
Form 990 2014, Form 990-N 2012
Location
Hanover, NH, USA
Phone
9176452530
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$360,023
Expenses
$554,655
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • CAROL WISHCAMPER (COMMISSIONER)
  • SANDY WHITE HAWK (COMMISSIONER)
  • GAIL WERRBACH (COMMISSIONER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Maine wabanaki-state child welfare truth and reconciliation commission (trc) is formed to uncover and acknowledge the truth, create opportunities to heal and learn from that truth, and collaborate to operate the best child welfare system possible for wabanaki children, a goal shared by all the signatories to the declaration of intent. The commission's investigation shall focus on the period from passage of the 1978 indian child welfare act (icwa) to the authorization of the mandate. This investigation will also include information that contributed to the passage of the icwa in order to put understanding of the truth in a proper context. Truth and reconciliation is an ongoing process with commitment from wabanaki people and their respective governments, state government and the Maine indian tribal-state commission. This trc will learn and benefit from the participation of those affected.

What it reported doing in 2014

See schedule o.the Maine wabanaki-state child welfare truth and reconciliation commission's most important task in 2013 was to design and implement its truth-seeking activities in both wabanaki and non-native communities. The first major accomplishment was the hiring of staff and the organizing of procedures, protocols and committees. The second major accomplishment was its successful engagement of the wabanaki and non-native communities with experience around the state's child-welfare system. Thus far, the commission has gathered more than 60 statements from both wabanaki and non-native people. The third major accomplishment has involved research into the history and context of native child welfare in Maine, with work being done in state archives and through literature reviews.in the current fiscal year the commission has been completed, a report issued and the remaining funds transfered to wabanaki health and wellness to continue the mission of healing and reconciliation.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 56% for direct work, and 44% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 11
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.3%; rating input score 86
  • Fundraising efficiency: $95.7 raised per $1 spent on fundraising; rating input score 88; 88th percentile among comparable filings

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: 100%; rating input score 100; 79th 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: 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: -54.1%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 57% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: -45.8% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -200% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $479K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2013 to 2014
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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: Operating margin scored 4/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.