Planting Change Foundation
Nonprofit profile at a glance
- EIN
- 844984142
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-EZ 2021, Form 990-N 2020
- Location
- Brooklyn, NY, USA
- Phone
- 4049317229
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Natural Resources Conservation and Protection
Reported finances
- Revenue
- $166,355
- Expenses
- $102,824
- Assets
- $92,673
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- KAJAL BELOW (PRESIDENT AND INTERIM TREASURER)
- EDUARDO ARTURO MOSQUEDA SANCHEZ (VICE PRESIDENT)
- BERNIS CUNNINGHAM (EXECUTIVE DIRECTOR)
People named in this filing
- KAJAL BELOW (PRESIDENT AND INTERIM TREASURER)
- EDUARDO ARTURO MOSQUEDA SANCHEZ (VICE PRESIDENT)
- KRISTA SHENNUM (SECRETARY)
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
To increase the capacity of latin american communities and grassroots environmental organizations to protect natural ecosystems and promote sustainable human development.
What it reported doing in 2024
As part of the seeds of democracy project, we have engaged 150 young people who are actively organized across central america. We have carried out 12 training sessions on leadership and human rights, and established a training center in central america. Additionally, 12 young people are actively involved in the participatory action committees (caps). We have also participated in 3 international events held in honduras and costa rica, establishing an expanded network in honduras through asonog. Throughout the course of the program, 12 participants have played an integral role in the water and sanitation committees (caps), which are community-based entities responsible for water management in rural areas. Among them, 20% have held the position of president, 70% served as secretaries, and 10% as treasurers. Through the initiative, we provided training to the caps a rural community, where 600 people benefit from the committees transparency and effectiveness. The community has managed to build a savings fund of $5,000, entirely raised by local residents, making it a model caps in rural areas. In addition, 6 reforestation days have been held, along with 2 educational camps focused on water and forest conservation. Other network members also actively participate in youth-led environmental protection and community leadership networks.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 80% of its reported program spending out as grants.
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: 66
- Transparency & Controls: 72
- Accountability: 65
- Sustainability: 70
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 60.5%; rating input score 60
- Program expense ratio: 97.8%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th 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: 90.7%; rating input score 91; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: 38.2%; rating input score 87; 87th percentile among comparable filings
- Total-asset coverage ratio: 0.9; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -37.9% per year; rating input score 0; 3rd percentile among comparable filings
- Revenue growth: -0.5% per year; rating input score 0; 22nd percentile among comparable filings
- Asset growth: 20.9% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: 60.5% of revenue deployed · 97.8% of spending went to programs
- Governance: 4 of 5 board members independent · 3 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $101K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 22 of 23 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.