Aunt Martha's Building Corporation

Overview

Mission

Hold title to property used to house and care for foster children and wards of the state of Illinois

What it reported doing in 2024

The organization was formed to hold title to real property. The property is rented to another organization that provides a variety of services to children and their families

Operating model

Revenue model
Earned-program. 100% 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.

Nonprofit profile at a glance

EIN
363823626
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Headquarters
Olympia Fields, IL, USA
Phone
7087477186
Rating
40
Verdict
MIXED
Rating confidence
Moderate

The verdict

MIXED - Most voting board members are independent and the filed numbers largely add up. 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: 0
  • Transparency & Controls: 60
  • Accountability: 95
  • Sustainability: 60
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: 22.5%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 5.23; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 2.17; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: -9.1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -9.6% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 3 of 3 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $792K · 3 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 12 of 16 current checks pass · 4 findings to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 16 annual filings from 2009 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

Leadership & pay

3 people listed

Highest reported compensation

  • RAUL GARZA (PRESIDENT): $792,229 total reported compensation
  • MARY MARTIN (SECRETARY): $475,834 total reported compensation
  • JESSICA CUMMINGS (VICE PRESIDENT/TREASURER): $372,005 total reported compensation

Source: IRS Form 990. Selected filing: FY2024.