Better Basics Inc
Nonprofit profile at a glance
- EIN
- 631106040
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Birmingham, AL, USA
- Phone
- 2059442928
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Delinquency Prevention
Reported finances
- Revenue
- $3,509,332
- Expenses
- $3,171,915
- Assets
- $3,471,695
- Liabilities
- $258,805
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
25 people listed
Executive titles in this filing
- GALVIN BILLUPS (PRESIDENT)
- JIMMY PUCKETT (PRESIDENT ELECT)
- CATHERINE GOUDREAU (EXECUTIVE DIRECTOR)
Highest reported compensation
- CATHERINE GOUDREAU (EXECUTIVE DIRECTOR): $108,277 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Better basics works to eradicate illiteracy among children in central Alabama. We deliver reading and math instruction and resources to empower the educationally vulnerable.
What it reported doing in 2024
Intervention programs: reading intervention, math interventionbetter basics reading intervention program provides small-group, data-driven instruction led by certified teachers, helping students strengthen literacy skills and make measurable progress in just 20 weeks. Last years cohort of students grew an average 1 year and 5 month in reading skills.delivered on-site during the school day and aligned with the Alabama state department of education academic standards, reading intervention builds foundational skills in phonics, fluency, vocabulary, and comprehension through engaging, research-based lessons. Students meet in groups of three to four, receiving individualized instruction three times per week from october through march. Progress is carefully measured using the sort assessment.better basics mathematics intervention program provides small-group instruction in core math concepts fully aligned with the Alabama state department of education academic standards. Led by certified teachers on-site during the school day, students meet three times per week for 20 weeks. Last years cohort of students increased mastery of critical math skills by 60%.
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 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 92
- Accountability: 98
- Sustainability: 56
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.8%; rating input score 72
- Program expense ratio: 78.8%; rating input score 79
- Fundraising efficiency: $16.39 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings
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: 96%; rating input score 96; 26th percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 9.6%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 1.09; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 64; 64th percentile among comparable filings
- Officer compensation ratio: 3.4%; rating input score 66; 66th percentile among comparable filings
Growth
- Program expense growth: 4.5% per year; rating input score 100; 36th percentile among comparable filings
- Revenue growth: 3.9% per year; rating input score 100; 34th percentile among comparable filings
- Asset growth: 6.2% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 71.8% of revenue deployed · 78.8% of spending went to programs
- Governance: 24 of 25 board members independent · 8 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $2.5M in reported program spending
- Leadership: top reported pay $108K · 25 people listed
- Consistency: 33 of 33 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Review — Financial Efficiency: Fundraising efficiency scored 54/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.