B-360 Baltimore Inc

Nonprofit profile at a glance

EIN
920550781
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Essex, MD, USA
Phone
4439629396
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development N.E.C.

Official website

Reported finances

Revenue
$1,174,147
Expenses
$941,408
Assets
$2,163,142
Liabilities
$3,986

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

Leadership & pay

3 people listed

Executive titles in this filing

  • BRITTANY L YOUNG (CEO)

Highest reported compensation

  • BRITTANY L YOUNG (CEO): $60,000 total reported compensation
  • BRITTANY IRELAND (COS): $38,715 total reported compensation
  • DEVIN T WILLIAMS (CFO): $34,896 total reported compensation

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

Overview

Mission

B-360 utilizes dirt bike culture to end the cycle of poverty, disrupt the prison pipeline, and build bridges in communities.

What it reported doing in 2025

B-360 STEM eduction, workforce development, diversion, and advocacy.

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filed totals do not add up and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 100
  • Accountability: 81
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.9%; rating input score 70
  • Program expense ratio: 86.7%; rating input score 87
  • Fundraising efficiency: Limited

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: 75%; rating input score 75; 19th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 19.8%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 2.3; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 14.2%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 87.7% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 32.7% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 61.1% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 69.9% of revenue deployed · 86.7% of spending went to programs
  • Governance: 3 of 4 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $941K in reported program spending
  • Leadership: top reported pay $60K · 3 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 26/100.