Brother 2 Brother Mentoring

Nonprofit profile at a glance

EIN
842651146
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2023
Location
Sacramento, CA, USA
Phone
9163333544
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$904,379
Expenses
$632,286
Assets
$275,127
Liabilities
$0

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

Leadership & pay

2 people listed

Executive titles in this filing

  • Mervin Brookins (Chief Executive Officer and Secretary)

People named in this filing

  • Mervin Brookins (Chief Executive Officer and Secretary)
  • Alfred Kirk (Chief Financial Officer)

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

Brother 2 Brother Mentoring Inc. provides mentoring academic support life skills development and positive male role model engagement to at-risk and underserved young men ages 8-18 in the Sacramento California area. Our mission is to empower young men to reach their full potential make positive life choices and become productive members of their communities.

What it reported doing in 2025

Brother 2 Brother Mentoring provided comprehensive mentoring services to at-risk young men ages 8-18 in the Sacramento metropolitan area during 2025. Program activities included one-on-one and group mentoring sessions academic tutoring and homework support character development workshops financial literacy education and college and career readiness programming. Services were delivered under a grant agreement with the City of Sacramento. The organization served youth from underserved communities throughout the Sacramento area focusing on positive male role model engagement and youth empowerment.

Operating model

Revenue model
Grant-funded. 67% of the money available for current operations came from government grants.
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 total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 39
  • Sustainability: 65
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.9%; rating input score 56
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: $28.61 raised per $1 spent on fundraising; rating input score 64; 64th 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: 66.7%; rating input score 67; 17th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.1%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -2.7% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 38.1% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 71.6% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 55.9% of revenue deployed · 80% of spending went to programs
  • Governance: 2 of 3 board members independent · 0 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $506K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.