Students for Carbon Dividends Inc

Nonprofit profile at a glance

EIN
825372981
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
9173364054
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Official website

Reported finances

Revenue
$766,105
Expenses
$678,721
Assets
$347,717
Liabilities
$4,589

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

Leadership & pay

2 people listed

Executive titles in this filing

  • Alexander Posner (President and Treasurer)

Highest reported compensation

  • Alexander Posner (President and Treasurer): $112,250 total reported compensation

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

Overview

Mission

Briefly describe the organizations mission: Engagement: Expanding & mobilizing a student coalition in support of a market-based climate solution. Activities include expanding and diversifying the coalition; promoting campus education through events, conferences, op-eds and social media; and recruiting and training campus leaders.

What it reported doing in 2024

Students for Carbon Dividends is a national network of young leaders to accelerate US action on climate change and deliver a bipartisan climate breakthrough through engagement, which includes: expanding & mobilizing a student coalition in support of a market-based climate solution. Activities include expanding and diversifying the coalition; promoting campus education through events, conferences, op-eds, and social media; and recruiting and training campus leaders.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 100
  • Accountability: 40
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.4%; rating input score 69
  • Program expense ratio: 78.4%; rating input score 78
  • 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: 50%; rating input score 50; 11th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.4%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 16.5%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 21.3% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 45.2% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 54.7% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 69.4% of revenue deployed · 78.4% of spending went to programs
  • Governance: 1 of 2 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $575K in reported program spending
  • Leadership: top reported pay $112K · 2 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.