Whitman College Paul Garrett Foundation

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

25 people listed

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Support Whitman College by providing funds to support the school's scholarship and financial aid program

Provide whitman college with funding for educationally related travel fellowships for students and an advisor,

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model: Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
Foreign activity oversight: Limited
Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: No; rating input score 0

Independent voting board: 95.8%; rating input score 96; 25th 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: NotApplicable
- Other executive compensation review process: Missing
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: -17.8%; rating input score 15; 15th 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: 44.2%; rating input score 5; 5th percentile among comparable filings

Program expense growth: 3% per year; rating input score 100; 52nd percentile among comparable filings
Revenue growth: -17.7% per year; rating input score 0; 5th percentile among comparable filings
Asset growth: -3.7% per year; rating input score 0; 19th percentile among comparable filings

Where the money goes: 100% of spending went to programs
Governance: 23 of 24 board members independent · 7 of 8 filing controls reported
Programs: 2 filed program accomplishments · $234K in reported program spending
Leadership: top reported pay $353K · 25 people listed · 0 of 6 pay-setting controls reported
Consistency: 17 of 18 current checks pass · 1 finding to review
Schedules: 8 filed schedules · includes grants and executive pay
Filing history: 10 filing years from 2009 to 2018
Contacts: How to reach this organization
Money network: 1 filed money-flow record
Related organizations: 3 filed related-organization links
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Transparency & Controls: Pay-setting controls scored 0/100.
High — Sustainability: Operating margin scored 15/100.
High — Growth: Revenue growth scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 1/100.
High — Transparency & Controls: Related-party transparency scored 0/100.
High — Growth: Asset growth scored 0/100.
Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
High — Sustainability: Officer compensation ratio scored 5/100.