Under the Umbrella Inc

Nonprofit profile at a glance

EIN
820485696
IRS 990 coverage
2012–2015
Forms available
Form 990 2015
Location
Boise, ID, USA
Phone
2084659005
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.

Reported finances

Revenue
$964,631
Expenses
$962,739
Assets
$78,519
Liabilities
$73,952

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

1 person listed

Highest reported compensation

  • TRACEY POWELL (EXECUTIVE DI): $48,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To partner with childcare professionals in providing balanced nutrition to children in their care through support, resources, encouragement and financial reimbursement.

What it reported doing in 2015

Provided education and resources to child care professionals in support of their delivery of nutritious meals to eligible children.

Operating model

Revenue model
Grant-funded. 100% 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 - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 27
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.6%; rating input score 87
  • Program expense ratio: 86.7%; rating input score 87
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.2%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.94; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -9.5% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: -4% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 86.6% of revenue deployed · 86.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $835K in reported program spending
  • Leadership: top reported pay $48K · 1 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2012 to 2015
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.