Bettie Brand Mothers Empowerment Fund Inc

Nonprofit profile at a glance

EIN
474464015
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015
Location
Atlanta, GA, USA
Phone
4044052105
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Victims' Services

Official website

Reported finances

Revenue
$68,322
Expenses
$64,312
Assets
$623,386
Liabilities
$115

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

Leadership & pay

12 people listed

Executive titles in this filing

  • CANDACE KASPERS (CEO)

People named in this filing

  • CANDACE KASPERS (CEO)
  • CAROL RICE (VICE CHAIR)
  • RUSSELL CLARKE (Treasurer)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Bettie Brand Mothers' Empowerment Fund gives stipends to "provide women in need with a hand up, so they may live with dignity and independence".

What it reported doing in 2025

Since 2013, the Bettie Brand Mothers' Empowerment Fund (BBMEF) has awarded Spirit Award stipends (up to $10,000 each and to be used within three years) to Georgia women (17 years or older) who need a hand up to help them journey towards a life of independence and dignity.The Spirit Award stipends must be used for services, activities, and programs for self-development. Stipend examples include education tuition, education certification fees, education materials/supplies/books, tutoring expenses, work materials, business equipment, childcare reimbursement during education/certification training, medical expense reimbursement, therapy reimbursement, exercise equipment/fees, medical adaptive devices, and office/work medical adaptive room modifications.The Spirit Award stipends do not go directly to the applicant but to the entity or service for which the stipend is being requested.Each year 1-5 Spirit Award stipends are awarded.We ask Spirit Award stipend awardees to make a committment to pay it forward in the future by helping, mentoring, or caring for others in need.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 93
  • Accountability: 88
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.8%; rating input score 61
  • Program expense ratio: 43.3%; rating input score 43
  • Fundraising efficiency: $10.28 raised per $1 spent on fundraising; rating input score 53; 53rd 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.9%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 9.69; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 7.4% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 60.8% of revenue deployed · 43.3% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $28K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 9 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Program expense ratio scored 43/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.