Open Arms Foundation Inc

Nonprofit profile at a glance

EIN
550745422
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Charleston, WV, USA
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
International Relief

Reported finances

Revenue
$139,946
Expenses
$146,007
Assets
$17,134
Liabilities
$9,941

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

Leadership & pay

7 people listed

Executive titles in this filing

  • JOHN C FOWLER (PRESIDENT)

Highest reported compensation

  • WILLIAM E PERROW (BOARD CHAIR): $50,350 total reported compensation

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

Overview

Mission

Missions support charity to latin america: the organization receives monetary support to fund missions (charitable & religious) work in the field of ministering to orphaned and abandoned children in latin america. The organization was established under the non profit law of the united states.

What it reported doing in 2024

Operates as an interdenominational para-church organization. The organization is dedicated to conduct missions, charitable and religious work in the field of ministering to orphaned and abandoned children in latin america and beyond. The funding from the organization supports the "fundacion brazos abiertos" (columbia), a non profit christian entity, in providing prevention, rehabilitation, christian discipleship, education job skill trainingand re-socialization to street children and pre-street children and their families.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 96% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up. 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: 39
  • Transparency & Controls: 75
  • Accountability: 42
  • Sustainability: 18
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.6%; rating input score 45
  • Program expense ratio: 42.7%; rating input score 43
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 54.5%; rating input score 55; 16th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.3%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.58; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 34.5%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -13.3% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -7.3% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -2.3% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 44.6% of revenue deployed · 42.7% of spending went to programs
  • Governance: 6 of 11 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $62K in reported program spending
  • Leadership: top reported pay $50K · 7 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 9 filing years from 2013 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 43/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Accountability: Independent voting board scored 55/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.