The Manzanar Project Foundation

Nonprofit profile at a glance

EIN
141756893
IRS 990 coverage
2016–2019
Forms available
Form 990 2019
Location
Wenham, MA, USA
Phone
9784686005
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Agricultural Development

Official website

Reported finances

Revenue
$189,504
Expenses
$354,645
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • C JOSETTE GAUDREAU (PRESIDENT, TREASURER, SECR)

People named in this filing

  • C JOSETTE GAUDREAU (PRESIDENT, TREASURER, SECR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To maintain food production test sites in the emerging countries of eritrea and mauritania in the horn of africa region, and in the town of bar harbor, Maine. The organization closed operations and distributed its assets to another charity with a similar mission. The distributions were approved in 2019 and are reported as such in 2019.

What it reported doing in 2019

The organization maintains a food production research and test project in eritrea and mauritania, east africa, and in bar harbor, Maine.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 73
  • Accountability: 70
  • Sustainability: 10
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.8%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 11th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 39.2%; rating input score 39; 37th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -87.1%; rating input score 3; 3rd 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: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: 70.4% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 65.5% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: -54% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.8% of spending went to programs
  • Governance: 1 of 1 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $329K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2016 to 2019
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 39/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.