21 Plus Foundation Inc

Nonprofit profile at a glance

EIN
223698135
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Manchester, NJ, USA
Phone
7322403118
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$350,594
Expenses
$154,664
Assets
$3,134,445
Liabilities
$3,790

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Highest reported compensation

  • WENDY LUBRECHT (Executive Dir.): $100,263 total reported compensation
  • MARY NORMAN (TREAS/SECRETARY): $19,966 total reported compensation
  • PATRICIA CHRISTOPHER (TREAS/SECRETARY): $7,198 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To raise funds to support the programs and services of 21 plus, inc., an affiliated tax-exempt organization.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 79
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.8%; rating input score 55
  • Program expense ratio: 44.8%; rating input score 45
  • Fundraising efficiency: $4.21 raised per $1 spent on fundraising; rating input score 18; 18th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: 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: 55.9%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 20.27; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 24.1%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -8.7% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 54.8% of revenue deployed · 44.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $69K in reported program spending
  • Leadership: top reported pay $100K · 13 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Mission deployment rate scored 55/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 45/100.
  • High — Financial Efficiency: Fundraising efficiency scored 18/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.