180 Degrees Inc

Nonprofit profile at a glance

EIN
237153536
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Minneapolis, MN, USA
Phone
6128135000
Rating
82
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$10,954,823
Expenses
$10,536,249
Assets
$21,974,750
Liabilities
$17,878,670

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • DANIEL PFARR (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • DANIEL PFARR (CHIEF EXECUTIVE OFFICER): $262,243 total reported compensation
  • GIRMA YIMAM (CHIEF OPERATING OFFICER): $163,443 total reported compensation
  • MARY JANET HALLAWAY (CHIEF ADVANCEMENT OFFICER): $144,628 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

180 degrees helps youth, families, and adults overcome barriers so that they can transform their lives and contribute to building healthy, multicultural communities.

What it reported doing in 2024

See schedule o for description

Operating model

Revenue model
Grant-funded. 85% 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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 80
  • Accountability: 95
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.5%; rating input score 80
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: $17.11 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.8%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 2.09; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.81; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 5.5% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 12% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 79.5% of revenue deployed · 82.7% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $8.7M in reported program spending
  • Leadership: top reported pay $262K · 18 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.