Benedict-allen Community Corp

Nonprofit profile at a glance

EIN
571016592
IRS 990 coverage
2021–2023
Forms available
Form 990 2023
Location
Columbia, SC, USA
Phone
8034771092
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Urban, Community Economic Development

Reported finances

Revenue
$63,491
Expenses
$17,039
Assets
$525,982
Liabilities
$18,639

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • VENUS SABB (INTERIM EXECUTIVE DIRECTOR)

People named in this filing

  • VENUS SABB (INTERIM EXECUTIVE DIRECTOR)
  • DR CEEON SMITH (CHAIRPERSON)
  • DR ROSLYN ARTTIS (CHAIRPERSON EMERITUS)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2023

Youthbuild is a commuity-based pre apprenticship program that provides job training and educational opportunities for at riskk youth ages 16-24 who previously dropped out of high school. Youth learn vocational skills in construction as well as in other in demand industries the include health care information tech, and hospitality. Youth also provide commuinity service through the required constrtuction or rehablitation of affordable housing for low income or homeless families in their own neighborhoods.youth split thier time between the vocational training work site and the classroom. Where they earn their high school diploma or equivalency degree learn to be community leaders and prepare for postsecondary training opportunities employmentand personal counseling services and participation in community service.

Operating model

Revenue model
Donor-supported. 60% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 37
  • Transparency & Controls: 82
  • Accountability: 100
  • Sustainability: 80
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.6%; rating input score 21
  • Program expense ratio: 76.9%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 73.2%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 30.87; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -9.9% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: 31.7% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 37.4% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 20.6% of revenue deployed · 76.9% of spending went to programs
  • Governance: 19 of 19 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $21K in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2021 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 21/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.