Who (Women Helping Others) Inc

Nonprofit profile at a glance

EIN
752504646
IRS 990 coverage
2012–2017
Forms available
Form 990 2017
Location
Carrollton, TX, USA
Phone
8009464663
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Women's Service Clubs

Reported finances

Revenue
$129,343
Expenses
$325,085
Assets
$122,534
Liabilities
$14,730

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

6 people listed

People named in this filing

  • RANDY GRISWOLD (CHAIRMAN)
  • CYNTHIA BARNES (SECRETARY)
  • MADELINE OTERO (TREASURER)

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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support organizations dedicted to women, children and families in need and to encourage women everywhere to help others through volunteer service.

What it reported doing in 2017

The who foundation is committed to encouraging women everywhere to actively participate in volunteer service. It supported and contributed to 10 charities in 9 states that are dedicated to the needs of women, children and families in crisis as well as impacting the education and literacy of children-in-need through nonprofits that serve them.

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 86% of its reported program spending out as grants.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 88
  • Accountability: 88
  • Sustainability: 19
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.1%; rating input score 88
  • Fundraising efficiency: $11.68 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -151.3%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: -15.5% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -25.6% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -9.3% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.1% of spending went to programs
  • Governance: 5 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $287K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2012 to 2017
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 10 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.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.