Amer-i-can Foundation for Social Change

Nonprofit profile at a glance

EIN
954402804
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2014
Location
Beverly Hills, CA, USA
Phone
3106527884
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$276,284
Expenses
$300,695
Assets
$29,553
Liabilities
$54,147

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MONIQUE BROWN (PRESIDENT/DIRECTOR)

Highest reported compensation

  • MONIQUE BROWN (PRESIDENT/DIRECTOR): $53,466 total reported compensation
  • RUDOLPH JOHNSON (DIRECTOR): $34,426 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 amer-i-can core program is 15-chapter life skills curriculum. Mastery of these skills allows individuals to meet their academic potential, conform their behaivor to acceptable societal standards, and improve the quality thier lives.

What it reported doing in 2024

During 2024, the amer-i-can life skills curriculum served a wide range of audiences focusing on at-risk and high risk youth in underserved schools and juvenile detention facilities. The program is also being utilized in adult incarceration and reentry programs. Approximately 450 students participated in and completed the life skills curriculum.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 97% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 60
  • Sustainability: 15
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.1%; rating input score 87
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: $10.65 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 50%; rating input score 50; 16th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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

Sustainability

  • Operating margin: -8.8%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 1.83; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 29.2%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: -5.8% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -8.9% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 87.1% of revenue deployed · 80% of spending went to programs
  • Governance: 2 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $241K in reported program spending
  • Leadership: top reported pay $53K · 4 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Independent voting board scored 50/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.