One Generation Away

Nonprofit profile at a glance

EIN
272944121
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2029513833
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Official website

Reported finances

Revenue
$2,059,853
Expenses
$1,761,621
Assets
$654,702
Liabilities
$55,862

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

Leadership & pay

8 people listed

Executive titles in this filing

  • TIMOTHY DONNER (PRESIDENT (UNTIL 05/24))
  • SCOTT COSENZA (PRESIDENT (AS OF 05/24))

Highest reported compensation

  • SCOTT COSENZA (PRESIDENT (AS OF 05/24)): $137,592 total reported compensation
  • LEESA DONNER (EXECUTIVE EDITOR): $100,962 total reported compensation
  • TIMOTHY DONNER (PRESIDENT (UNTIL 05/24)): $39,417 total reported compensation

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

Overview

Mission

One generation away is committed to restoring, strengthening and preserving the vision of a free america by applying our founding principles to the issues of today.

What it reported doing in 2024

Lngenz.com is designed to promote greater understanding of america's founding principles among young americans through its website highlighting current and enduring issues, and by developing and distributing educational information, materials and curricula via the internet for students from the elementary to high school level. Onegen published roots of liberty: unlocking the federalist papers, a series of essays and accompanying teacher guide written by scholars unifying key topics and themes throughout the federalist papers. Topics covered in roots of liberty include: the constitution as a defense against foreign aggression, the doctrines of enumerated powers, separation of powers, federalism, the independent judiciary, how the constitution enables public officials to make good decisions, political freedom, economic freedom and religious freedom.

Operating model

Revenue model
Donor-supported. 98% 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

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

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.2%; rating input score 78
  • Program expense ratio: 90.9%; rating input score 91
  • 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: 83.3%; rating input score 83; 16th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.5%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 15.8%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 14.7% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 13.7% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: 78.2% of revenue deployed · 90.9% of spending went to programs
  • Governance: 5 of 6 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.6M in reported program spending
  • Leadership: top reported pay $138K · 8 people listed
  • Highest-paid contractors: 4 contractors listed · $773K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.