100 Black Men Capital Charter

Nonprofit profile at a glance

EIN
262409649
IRS 990 coverage
2009–2009
Forms available
Form 990 2009
Location
Baton Rouge, LA, USA
Phone
2253830353
Rating confidence
Limited
Sector
Men's Service Clubs

Reported finances

Revenue
$5,446,104
Expenses
$5,468,813
Assets
$1,144,541
Liabilities
$1,334,650

Source: IRS Form 990. Selected filing: tax year 2009. Amounts in USD.

Leadership & pay

11 people listed

Source: IRS Form 990. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Prepare students for higher education and the career of their choice by ensuring mastery of skills, knowledge and the tools needed to succeed in society through a commitment to educational excellence, civic responsibility and respect for the community, environment and a global society.

What it reported doing in 2009

Provide students with a rigorous secondary school education that successfully prepares graduates for college with a strong, traditional academic program pepare students to be successful, contributing members of society. Promote service to the community as part of the students' learning component. Nurture the emotional, mental and physical well being of each member of our school community. Maintain an intimate learning environment through small classes, advisories and parent contact. Cultivate the student's desire to express him/herself creatively and constructively through a quality arts curriculum. Challenge students through participation in volunteer programs and exposure to college enrichment experiences both locally and nationally. Promote students to become entrepreneurs through workshops, speakers, selected courses and partnerships with local universities and business.

Operating model

Revenue model
Earned-program. 70% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

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

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 32
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 59th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.4%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 1.17; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 94; 94th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $3.2M in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.