Micronesia Climate Change Alliance Inc
Nonprofit profile at a glance
- EIN
- 660909128
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024
- Location
- Tamuning, Guam(GU), GQ
- Rating
- 38
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Human Services N.E.C.
Reported finances
- Revenue
- $735,249
- Expenses
- $428,026
- Assets
- $583,269
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Highest reported compensation
- Zeno De Leon Guerrero (Board Director): $1,000 total reported compensation
- Sheila Babauta (Board Director): $1,000 total reported compensation
- Jasmine Flores-Cantrell (Board Director): $1,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We uplift and unite Micronesian communities to create culturally-centered solutions that protect and heal our sacred islands waters and peoples. We envision a healthy thriving Micronesian society empowered and rooted in Indigenous culture where all people & environment are cared for with Just Equitable & Regenerative systems.
What it reported doing in 2024
2024 Farm Bill - Five organizations received $5,000 in grant funding to support local grass roots organizations in Saipan. The remaining of the non-discretionary funds went to organizations operations.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 13
- Transparency & Controls: 40
- Accountability: 69
- Sustainability: 76
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 11.9%; rating input score 12
- Program expense ratio: 20.4%; rating input score 20
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 75%; rating input score 75; 0th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 13th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 25
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Limited
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 41.8%; rating input score 90; 90th percentile among comparable filings
- Total-asset coverage ratio: 1.36; rating input score 53; 53rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 0.7%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: -13.1% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: 41.6% per year; rating input score 100; 95th percentile among comparable filings
- Asset growth: 44.2% per year; rating input score 100; 95th percentile among comparable filings
Details
- Where the money goes: 11.9% of revenue deployed · 20.4% of spending went to programs
- Governance: 3 of 3 board members independent · 2 of 9 filing controls reported
- Programs: 14 filed program accomplishments · $87K in reported program spending
- Leadership: top reported pay $1K · 3 people listed · 1 of 6 pay-setting controls reported
- Consistency: 38 of 43 current checks pass · 5 findings to review
- Schedules: 5 filed schedules · includes grants and executive pay
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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 — Financial Efficiency: Mission deployment rate scored 12/100.
- High — Financial Efficiency: Program expense ratio scored 20/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 53/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.