Resource Equity

Nonprofit profile at a glance

EIN
812141200
IRS 990 coverage
2016–2023
Forms available
Form 990 2023
Location
Friday Harbor, WA, USA
Phone
2063835021
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
International Relief

Reported finances

Revenue
$176,030
Expenses
$200,555
Assets
$0
Liabilities
$0

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

Leadership & pay

5 people listed

Highest reported compensation

  • ELISA SCALISE (MANAGING DIRECTOR (UNTIL 11/7/23)): $53,956 total reported compensation
  • RENEE GIOVARELLI (CO-DIRECTOR (UNTIL 11/7/23)): $15,521 total reported compensation

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

Overview

Mission

We work to advance women's rights to land and natural resources in the developing world.

What it reported doing in 2023

Resource equity ran the women's land rights institute, teaching lawyers and advocates around the world concrete strategies on how to improve women's land rights. Resource equity also has conducted research and evidence review of successful land reform programs in ethiopia, tanzania, and liberia, as well as conducted research on the barriers and opportunities for improving women's housing, land, property rights across sub-saharan africa, north africa and the middle east.

Operating model

Revenue model
Earned-program. 97% 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

MIXED - Most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 46
  • Accountability: 79
  • Sustainability: 11
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.9%; rating input score 51
  • Program expense ratio: 46.4%; rating input score 46
  • 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: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • 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: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.9%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 34.6%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -6.5% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -9.8% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -20.3% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 50.9% of revenue deployed · 46.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $93K in reported program spending
  • Leadership: top reported pay $54K · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes foreign activity
  • Filing history: 8 filing years from 2016 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.