One Apia Nevada

Nonprofit profile at a glance

EIN
830846881
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Las Vegas, NV, USA
Phone
7022869678
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Reported finances

Revenue
$4,007,291
Expenses
$3,806,305
Assets
$2,301,525
Liabilities
$1,983,966

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ERIC JENG (EXECUTIVE DIRECTOR)
  • NGOC DUY V NGUYEN (CEO AND DIRECTOR)

Highest reported compensation

  • ERIC JENG (EXECUTIVE DIRECTOR): $171,834 total reported compensation
  • NGOC DUY V NGUYEN (CEO AND DIRECTOR): $139,725 total reported compensation

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

Overview

Mission

See schedule o

What it reported doing in 2024

Polictical purpose: see schedule o

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 71
  • Accountability: 72
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.7%; rating input score 83
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: $24.44 raised per $1 spent on fundraising; rating input score 64; 64th 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: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 14th 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: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.86; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 38.9% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 38% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 36.6% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 82.7% of revenue deployed · 87% of spending went to programs
  • Governance: 4 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $3.3M in reported program spending
  • Leadership: top reported pay $172K · 6 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $694K reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.