Paema

Nonprofit profile at a glance

EIN
934967680
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Portland, OR, USA
Phone
5037841950
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Peace and Security

Official website

Reported finances

Revenue
$418,896
Expenses
$157,917
Assets
$262,046
Liabilities
$1,147

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

Leadership & pay

4 people listed

Executive titles in this filing

  • LAUREN FORTGANG (PRESIDENT/DIRECTOR)

Highest reported compensation

  • LAUREN FORTGANG (PRESIDENT/DIRECTOR): $58,000 total reported compensation

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

Overview

Mission

Paema is dedicated to preventing and ending mass atrocities by amplifying the integral role of community-entered solutions. We work with local communities in sudan, drc, burma and bangladesh to establish and sustain relationships to drive structural change. Our vision is a world without genocide and other mass atrocities.

What it reported doing in 2024

Partnerships: it is incumbent upon those of us working in the atrocity prevention space to listen, learn, co-create and support conflicted affected communities. They are the greatest experts in finding solutions to end ongoing violence and in recognizing how to prevent further atrocities. Among our community partners, we will select at minimum one partner in each country of focus to receive prioritized support, be it financial, fundraising, research, or similar from paema. We will also build and maintain partnerships with other organizations as they relate to achieving the goals of paema's mission and vision.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 92
  • Accountability: 75
  • Sustainability: 67
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.7%; rating input score 37
  • Program expense ratio: 97.3%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 75%; rating input score 75; 20th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 62.3%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 1.66; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 36.7%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 36.7% of revenue deployed · 97.3% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $154K in reported program spending
  • Leadership: top reported pay $58K · 4 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • 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 37/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.