Pass the Noble Idea Inc

Nonprofit profile at a glance

EIN
582040733
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Prattville, AL, USA
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adult, Child Matching Programs

Official website

Reported finances

Revenue
$63,203
Expenses
$60,234
Assets
$14,828
Liabilities
$1,645

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

Leadership & pay

9 people listed

Executive titles in this filing

  • ALEX POPWELL (PRESIDENT)
  • MARK BAYNARD (EXECUTIVE DIRECTOR)

People named in this filing

  • PATTY VANDERWAL (TREASURER)
  • CLAY MCCONNELL (BOARD MEMBER)
  • DALLIS JOHNSON (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide volunteer-driven organization support to teens, parents, and families of the river region; through promotion of intolerance related to drug use and violence in youth. Affecting change in teen perceptions so that risky behaviors become de-glamorize.

What it reported doing in 2019

The teen court program is a peer sentencing court for first time non-violent juvenile offenders. It is an alternative to the traditional juvenile justice system that empowers youth and communities to take an active role in addressing the early stages of youth delinquency.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 86
  • Accountability: 88
  • Sustainability: 42
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.3%; rating input score 76
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.7%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -8.1% per year; rating input score 0; 36th percentile among comparable filings
  • Revenue growth: -12% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: -18% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 76.3% of revenue deployed · 80% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $48K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2010 to 2019
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.