Shift

Nonprofit profile at a glance

EIN
473826546
IRS 990 coverage
2015–2021
Forms available
Form 990 2021
Location
Jackson, WY, USA
Phone
2154352719
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Official website

Reported finances

Revenue
$26,119
Expenses
$42,118
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • CHRIS CARES (PRESIDENT)

Highest reported compensation

  • TERESA PENBROOKE (SECRETARY): $8,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Shift is a 501(c)3 nonprofit organization whose mission is to strengthen the coalition of interest devoted to our public lands by investing in the future of their constituencies. We achieve this mission through two main programs. The first is shift (shaping how we invest for tomorrow), an annual festival, held each autumn in jackson hole. The festival explores issues at the intersection of conservation, outdoor recreation, and cultural relevancy. The second is the emerging leaders program trains a culturally diverse group of young outdoor recreationalists to lead the conservation conversation.

What it reported doing in 2021

The emerging leaders program trains a diverse group of outdoor recreationalists to help revitalize conservation by making it relevant to all americans. Participants receive three days of training in advance of the shift festival, then lead the proceedings as panelists, moderators, and keynote speakers. The 2021 emerging leaders program was outsourced to green play llc and gp red, two partner nonprofits that volunteered to put on the program. Shift provided administrative support.

Operating model

Revenue model
Grant-funded. 97% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 14
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.1%; rating input score 84
  • Program expense ratio: 52.1%; rating input score 52
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -61.3%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 19%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -17.3% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: -15.4% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -14.4% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 84.1% of revenue deployed · 52.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $22K in reported program spending
  • Leadership: top reported pay $8K · 6 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2015 to 2021
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Program expense ratio scored 52/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.