Alpha and Omega Foundation

Nonprofit profile at a glance

EIN
475395645
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-N 2023
Location
Robbins, IL, USA
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services N.E.C.

Reported finances

Revenue
$226,292
Expenses
$215,074
Assets
$35,623
Liabilities
$0

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

Leadership & pay

1 person listed

Executive titles in this filing

  • Daryl Harper (Executive Director)

People named in this filing

  • Daryl Harper (Executive Director)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help transform mindsets, awaken leadership, and create prosperous, healthy, and balanced communities through inclusive programs focused on self-awareness, entrepreneurship, and conscious leadership.

What it reported doing in 2025

We received an R3 grant from the State of Illinois. The grants are part of the Restore, Reinvest, Renew, (R3) Program, a key equity element of the 2019 Cannabis Regulation and Tax Act. The law requires 25%of adult-use cannabis tax revenue to support communities harmed by decades of economic disinvestment, violence, and the severe and disproportinate damage caused by the war on drugs. These issues largely impact low-income Illinoisans and communities of color. Our grant was for capacity building. Under the guidelines of the grant, we were only able to set up operations such as lease an office, purchase supplies and inventory, created slaried positions, establish telecommunications and contractual obligations. The greastes expenses were for salaries and FICA taxes, rent, and utilities. Inventory

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 94% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 93
  • Accountability: 76
  • Sustainability: 42
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95%; rating input score 95
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • 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 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 49% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 70.8% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 95% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 1 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $215K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.