Partners in Development Incorporated

Nonprofit profile at a glance

EIN
222536583
IRS 990 coverage
2020–2023
Forms available
Form 990 2023
Location
Ipswich, MA, USA
Phone
9783806132
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$904,537
Expenses
$830,919
Assets
$365,804
Liabilities
$32,392

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • TALITHA MARCELIN (PRESIDENT)
  • JAMES HULL (VICE PRESIDENT)

Highest reported compensation

  • TALITHA MARCELIN (PRESIDENT): $82,500 total reported compensation
  • JAMES HULL (VICE PRESIDENT): $19,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Overall assistance to those in need in haiti, guatemala, peru and the state of Mississippi, united states as stated in the organization's mission statement.

What it reported doing in 2023

Various charitable work in haiti, guatemala, peru and the state of Mississippi, united states

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 83% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 72
  • Accountability: 79
  • Sustainability: 42
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.5%; rating input score 81
  • Program expense ratio: 87.6%; rating input score 88
  • Fundraising efficiency: $399.6 raised per $1 spent on fundraising; rating input score 95; 95th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • 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; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.1%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 12.3%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: -10.8% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -11% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -7.4% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 80.5% of revenue deployed · 87.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $728K in reported program spending
  • Leadership: top reported pay $82K · 10 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes foreign activity
  • Filing history: 4 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.