Marshall Legacy Institute

Nonprofit profile at a glance

EIN
541853093
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Arlington, VA, USA
Phone
7032439200
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Development

Official website

Reported finances

Revenue
$2,655,712
Expenses
$2,270,130
Assets
$1,323,501
Liabilities
$371,060

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

Leadership & pay

13 people listed

Highest reported compensation

  • ELISE BECKER (EXECUTIVE DI): $167,093 total reported compensation

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

Overview

Mission

To assist people affected by conflict and hardships, especially women and children, through innovative educational and social programs. To apply practical solutions to assist countries in easing the scourge of landmines. To provide mine detection dogs, management training, and mine awareness education to reduce suffering and restore hope to people, especially children. To use innovative technologies and treatment to improve the quality of life of landmine survivors.

What it reported doing in 2024

Children against mines program (champs): champs is an educational outreach program which informs american youth about the landmine issue and fosters global citizenship by encouraging students to help other children in mine- affected countries. Mli presents dog demonstrations to schoolchildren and offers them the opportunity to sponsor and name their own lifesaving dog or help landmine survivors. Mli also links students in the united states with children in mine-affected countries to assist young landmine survivors and to promote mine risk education. Through this program, american students have sponsored 50 mdds and have helped dozens of children who have been injured by landmines. Additionally, through champs, children in war-torn countries participate in interethnic reconciliation activities to help promote national unity and to combat ethno-nationalist agendas. The program connects youth from different ethnic and religious groups and fosters reconciliation to help achieve stability and a peaceful future in at-risk countries.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 44
  • Accountability: 95
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.9%; rating input score 73
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: $13.56 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.3%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.5%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 7.4%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 13th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 72.9% of revenue deployed · 85.2% of spending went to programs
  • Governance: 12 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $167K · 13 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $1.1M reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.