Orbie for Orphans

Nonprofit profile at a glance

EIN
452518185
IRS 990 coverage
2015–2019
Forms available
Form 990 2019
Location
Skyland, NC, USA
Rating
74
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Public Foundations

Official website

Reported finances

Revenue
$310,798
Expenses
$294,196
Assets
$445,270
Liabilities
$255,522

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • BRIAN LASHLEY (PRESIDENT & TREASURER)
  • CARL TOTH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CARL TOTH (EXECUTIVE DIRECTOR): $89,250 total reported compensation
  • JILL TOTH (DIRECTOR OF CIRRICULUM): $31,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organizations mission is to give hope to orphans in poverty through the creation of animated discipleship curriculum.

What it reported doing in 2019

Create animated discipleship videos; video production and editing, translation and dubbing of audio into various languages. Produce curriculum kits for volunteers to use in teaching the lessons in the videos.

Operating model

Revenue model
Donor-supported. 99% 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 - The filed numbers largely add up and most voting board members are independent. 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: 54
  • Transparency & Controls: 100
  • Accountability: 78
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.9%; rating input score 54
  • Program expense ratio: 57%; rating input score 57
  • Fundraising efficiency: $13.26 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

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: 85.7%; rating input score 86; 21st percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.3%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.51; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 41%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 10.9% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 37.5% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 53.9% of revenue deployed · 57% of spending went to programs
  • Governance: 6 of 7 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $168K in reported program spending
  • Leadership: top reported pay $89K · 7 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2015 to 2019
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.