Black Business Association of La

Nonprofit profile at a glance

EIN
953166199
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Los Angeles, CA, USA
Phone
3232919334
Rating
60
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$192,824
Expenses
$203,150
Assets
$21,770
Liabilities
$78,886

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

Leadership & pay

8 people listed

Executive titles in this filing

  • SARAH HARRIS (PRESIDENT)

Highest reported compensation

  • SARAH HARRIS (PRESIDENT): $50,180 total reported compensation
  • EARL COOPER (CHAIRMAN): $6,510 total reported compensation

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

Overview

Mission

The black business association advocates for and promotes the development of african-american owned businesses with the goal of creating a firm economic base that supports self-determination and survival of the african-american base that supports self-determination and survival of the african-american

What it reported doing in 2025

Business readiness and sustainability webinars and workshops

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.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 100
  • Accountability: 72
  • Sustainability: 15
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.8%; rating input score 35
  • Program expense ratio: 33%; rating input score 33
  • Fundraising efficiency: $1.62 raised per $1 spent on fundraising; rating input score 8; 8th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.4%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 3.62; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 27.9%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -17.5% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: -13.9% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 34.8% of revenue deployed · 33% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $50K · 8 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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 — Financial Efficiency: Mission deployment rate scored 35/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.