Operation One

Nonprofit profile at a glance

EIN
204145965
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Beaverton, OR, USA
Phone
5034903404
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief
Affiliation
Christianity

Reported finances

Revenue
$640,635
Expenses
$627,792
Assets
$334,285
Liabilities
$83,665

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

Leadership & pay

10 people listed

Executive titles in this filing

  • SHAUNA GOODING (President)

Highest reported compensation

  • MOLLY KLINE (Executive Dir.): $76,231 total reported compensation

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

Overview

Mission

Operation one seeks to build a community of support through the work of action for empowerment, psycho-social support, medical support, home visits, and career guidance to sponsored children and families in uganda. This is done via child sponsorship, service teams, and general support.

What it reported doing in 2024

During the fiscal year, Operation One continued its charitable mission of supporting vulnerable children, families, and communities in Uganda through child sponsorship, post-secondary education, healthcare initiatives, vocational training, service team projects, and community development programs. The organization distributed charitable assistance through its local partner organization, monitored the use of grant funds through established reporting and accountability procedures, and maintained ongoing communication and oversight to ensure funds were used in accordance with donor intent and the organizations exempt purposes. Program services included educational sponsorships, healthcare support, vocational training resources, service team outreach, and other charitable initiatives benefiting communities in Sub-Saharan Africa.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 69% of its reported program spending out as grants.

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 the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 81
  • Accountability: 58
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.2%; rating input score 72
  • Program expense ratio: 73.7%; rating input score 74
  • Fundraising efficiency: $43.74 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 4 of 8 controls in place; rating input score 50
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Pass
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Pass
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 12.1%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 10.7% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 72.2% of revenue deployed · 73.7% of spending went to programs
  • Governance: 10 of 10 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $463K in reported program spending
  • Leadership: top reported pay $76K · 10 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 7 of 7 not reported.
  • Review — Transparency & Controls: Foreign activity oversight: 4 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.