Pen & Sword
Nonprofit profile at a glance
- EIN
- 452957139
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023, Form 990-N 2011
- Location
- Kansas City, MO, USA
- Phone
- 8169942300
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Legal Services
Reported finances
- Revenue
- $260,152
- Expenses
- $213,453
- Assets
- $109,010
- Liabilities
- $10,205
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- REKHA SHARMA-CRAWFORD (PRESIDENT)
People named in this filing
- REKHA SHARMA-CRAWFORD (PRESIDENT)
- MICHAEL SHARMA CRAWFORD (TREASURER)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
In court representation of indigent non-citizens
Operating model
- Revenue model
- Earned-program. 68% of the money available for current operations came from fees and other program revenue.
- 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
STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 100
- Accountability: 88
- Sustainability: 52
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.1%; rating input score 82
- Program expense ratio: 100%; rating input score 100
- 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: 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: Pass
- Whistleblower policy: Pass
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 18%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 0.51; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 27; 27th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 9.7% per year; rating input score 100; 71st percentile among comparable filings
- Asset growth: 20.8% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: 82.1% of revenue deployed · 100% of spending went to programs
- Governance: 2 of 2 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $213K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- High — Sustainability: Liabilities to assets ratio scored 27/100.