Akoma Unity Center Inc

Nonprofit profile at a glance

EIN
822872593
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
San Bernardino, CA, USA
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Reported finances

Revenue
$1,260,401
Expenses
$1,323,929
Assets
$115,837
Liabilities
$56,550

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

Leadership & pay

9 people listed

Highest reported compensation

  • KIMBERLY CALVIN (EXECUTIVE DI): $100,449 total reported compensation

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

Overview

Mission

The mission of the organization is to utilize an african-centered framework and approach to educate, heal and transform historically excluded communities by cultivating healthy families, organizing communities, and creating economic empowerment.

What it reported doing in 2024

Youth afterschool program- the center provides wrap-around services and programs to at-risk youth. The center provides afterschool programs, summer day camp, community dinner night and mentoring programs.

Operating model

Revenue model
Grant-funded. 84% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.4%; rating input score 95
  • Program expense ratio: 90.8%; rating input score 91
  • Fundraising efficiency: $219.7 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 7.6%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 21.7% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 22.9% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 30.5% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 95.4% of revenue deployed · 90.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $100K · 9 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.