Before Racism
Nonprofit profile at a glance
- EIN
- 851813260
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-N 2020
- Location
- St Paul, MN, USA
- Phone
- 6128656958
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Civil Rights
Reported finances
- Revenue
- $212,586
- Expenses
- $219,515
- Assets
- $149,524
- Liabilities
- $18,072
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- MARY K BOYD (CEO)
- THEO JOLOSKY (VICE PRESIDENT & SECRETARY)
Highest reported compensation
- FRANK FORSBERG (COO): $69,000 total reported compensation
- THEO JOLOSKY (VICE PRESIDENT & SECRETARY): $18,018 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Helping children thrive in a racially diverse world.
What it reported doing in 2024
Provide high-quality facilitator/coaches (trainers) to deliver the young hearts open minds program at early childhood centers and demonstrate impact on the sites' staff and teaching practices in the areas of: (a) staff understanding of how bias and race bias develop in very young children, (b) staff understanding of how to help prevent the development of bias and race bias in very young children, and (c) staff understanding their own biases.accomplishment: secured 15 new sites during 2024 - a combination of daycare centers and preschools.all of the site directors were interviewed after the program was implemented at their site as to the effectiveness of the program on helping their staff understand how bias and race bias develop in very young children, what staff can do to prevent the development of bias and race bias and helping the staff understand their own biases. They rated the effectiveness on a scale of 1-10 (1 = not effective and 10 = very effective). Across all the new sites the ratings were very positive with a rating of 7 or higher.the site directors were also asked (in the same interview process as described above) to rate the effectiveness of the facilitator/coaches in delivering the young hearts open minds program to teachers at their pilot site (on the same 1 - 10 scale). Rating scores were 8 or higher for all facilitator/coaches.
Operating model
- Revenue model
- Donor-supported. 100% 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 92
- Accountability: 48
- Sustainability: 28
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.4%; rating input score 72
- Program expense ratio: 70.1%; rating input score 70
- Fundraising efficiency: $9.85 raised per $1 spent on fundraising; rating input score 39; 39th 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: 66.7%; rating input score 67; 18th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -3.3%; rating input score 32; 32nd percentile among comparable filings
- Total-asset coverage ratio: 0.68; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 39.6%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: -14.4% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: -6.6% per year; rating input score 0; 8th percentile among comparable filings
- Asset growth: 10.3% per year; rating input score 100; 66th percentile among comparable filings
Details
- Where the money goes: 72.4% of revenue deployed · 70.1% of spending went to programs
- Governance: 4 of 6 board members independent · 2 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $154K in reported program spending
- Leadership: top reported pay $69K · 6 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- High — Accountability: Governance controls: 6 of 8 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 32/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- High — Sustainability: Officer compensation ratio scored 6/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.