Alabama Diamonds & Pearls

Nonprofit profile at a glance

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

7 people listed

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Our mission is to serve and help the community by assisting young women with formal dresses for prom

Fund raising event is a pagenant for girls and new born to adult which is 75 percent of the income

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
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.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 80%; rating input score 80; 2nd percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: Limited
Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: Limited
Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Program expense growth: Limited
Revenue growth: -200% per year; rating input score 0; 0th percentile among comparable filings
Asset growth: Limited

Where the money goes: 0% of spending went to programs
Governance: 2 of 7 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $0 · 7 people listed
Consistency: 6 of 8 current checks pass · 2 findings to review
Schedules: 2 filed schedules
Contacts: How to reach this organization
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Financial Efficiency: Program expense ratio scored 0/100.
High — Accountability: Governance controls: 4 of 6 not reported.
High — Growth: Revenue growth scored 0/100.
Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
High — Sustainability: Total-asset coverage ratio scored 3/100.