Public Archaeology Laboratory Inc

Nonprofit profile at a glance

EIN
050397614
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Pawtucket, RI, USA
Phone
4017288780
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$8,365,042
Expenses
$7,937,630
Assets
$19,586,900
Liabilities
$5,037,207

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • DEBORAH COX (PRESIDENT)
  • STEVE OLAUSEN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DEBORAH COX (PRESIDENT): $288,934 total reported compensation
  • STEVE OLAUSEN (EXECUTIVE DIRECTOR): $195,941 total reported compensation
  • WILLIAM BRETT (CHIEF OPERATING OFFICER): $178,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pal performs scientific research for the benefit of the public in the area of cultural resource identification, documentation and preservation throughout new england and the mid-atlantic. Its cultural resource management services include (see continuation on schedule o)scientific research, terrestrial archaeology, architectural history, history, cultural resource management planning and consultation, and historic preservation planning.

What it reported doing in 2024

In the course of pal's work, cultural data and artifacts are identified and recovered. The vast majority of such materials are maintained in pal's laboratory, where they are catalogued and curated, and preserved for future research. Pal's laboratory is run by professionally-qualified staff who specialize in cultural material identification analyses and curation. Records are maintained in a custom-built, searchable database and all cultural materials and records are curated in accordance with the secretary of the interior's standards (36 cfr 79) for curation of federally-owned and administered archaeological collections. The full collection also includes extensive lithic, post-contact ceramic, bottle, faunal and floral type collections that aid in cultural (see continuation on schedule o)material identification and are used as teaching collections for public outreach activities including public exhibitions and educational programs. All data and artifacts stored at pal are available to professional archaeologists, students and other qualified individuals interested in using the materials for scholarly research.in addition, pal assists several governmental and other entities that do not have the means to properly preserve and maintain their own materials by cataloging and curating their artifacts.

Operating model

Revenue model
Earned-program. 94% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 77
  • Accountability: 90
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.3%; rating input score 76
  • Program expense ratio: 83.5%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 21st percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.1%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 2.47; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 19.3%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 76.3% of revenue deployed · 83.5% of spending went to programs
  • Governance: 9 of 10 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $6.6M in reported program spending
  • Leadership: top reported pay $289K · 18 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $384K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Sustainability: Operating margin scored 51/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.