Panos Institute

Nonprofit profile at a glance

EIN
541378220
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Washington, DC, USA
Rating confidence
Limited
Sector
Research Institutes and Public Policy Analysis

Official website

Reported finances

Revenue
$1,513,666
Expenses
$833,809
Assets
$1,385,744
Liabilities
$109,012

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

7 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Amplify the voices of the poor and the marginalized through the media and ensure their inclusion in public and policy debate, in order to enable Caribbean people to communicate their own development agendas

What it reported doing in 2012

Health and communication - to support participatory, inclusive and transparent decision making on health at national and regional levels through (a) building the communication capacity of people livingwith HIV, youth and other groups affected by HIV and AIDS, (b)strengthening the capacity in Caribbean media to encourage public dialogue and debate around health issues (c) making policy makers and decision makers accountable to the priorities of the most affected (d) providing stakeholders from the grassroots to the global with factual, relevant information as well as the perspectives of youth and other people directly affected by HIV and AIDS in the region.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 55
  • Accountability: 90
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: 44.9%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 1.66; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 21.6% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $484K in reported program spending
  • Leadership: top reported pay $30K · 7 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 3 filing years from 2010 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.