A Better City Initiative Inc

Nonprofit profile at a glance

EIN
562605048
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Boston, MA, USA
Phone
6175026240
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$533,125
Expenses
$324,920
Assets
$466,746
Liabilities
$78,823

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

Leadership & pay

4 people listed

Executive titles in this filing

  • KATHRYN DINEEN (PRESIDENT & CEO)

Highest reported compensation

  • KATHRYN DINEEN (PRESIDENT & CEO): $354,452 total reported compensation

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

Overview

Mission

Working with our related organization, a better city, inc., we promote the economic growth and enhance the quality of life in the city of boston, boston metropolitan region, and other urban areas, by participating in the planning and implementation of transportation, land development, and environmental projects.

What it reported doing in 2025

Transportation & infrastructure: a better city initiative, inc.(abci) has maintained strong relationships with mbta leadership to identify the safety, service, and staffing improvements as well as financing solutions needed to get the system back on track. Abci's efforts have prioritized enhancing transit service to transit-dependent and environmental justice communities, realizing the expansion of low-income fare options, and advancing decarbonization projects and initiatives.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 65
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.1%; rating input score 61
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th 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: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 39.1%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 1.44; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 8.4%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: -4.7% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -6.9% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -14% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 61.1% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $325K in reported program spending
  • Leadership: top reported pay $354K · 4 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 15 of 15 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2015 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.