The Cupcake Girls

Nonprofit profile at a glance

EIN
453970815
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2014
Location
Henderson, NV, USA
Phone
7029140253
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Victims' Services

Official website

Reported finances

Revenue
$1,494,908
Expenses
$1,560,158
Assets
$552,485
Liabilities
$194,788

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

Leadership & pay

14 people listed

Executive titles in this filing

  • AMY-MARIE MERRELL (CO-EXECUTIVE DIRECTOR)
  • BRIRONNI ALEX (CO-EXECUTIVE DIRECTOR)

Highest reported compensation

  • BRIRONNI ALEX (CO-EXECUTIVE DIRECTOR): $79,058 total reported compensation
  • AMY-MARIE MERRELL (CO-EXECUTIVE DIRECTOR): $78,084 total reported compensation

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

Overview

Mission

See schedule o

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 87% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 94
  • Accountability: 87
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.2%; rating input score 82
  • Program expense ratio: 78.8%; rating input score 79
  • Fundraising efficiency: $11.92 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 20th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.4%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 22.1% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 16.9% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 14.6% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 82.2% of revenue deployed · 78.8% of spending went to programs
  • Governance: 12 of 14 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $79K · 14 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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.
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.