Building Neighborhoods of Youngstown

Nonprofit profile at a glance

EIN
822476600
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Youngstown, OH, USA
Phone
3304064041
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Reported finances

Revenue
$1,447,723
Expenses
$1,456,001
Assets
$69,664
Liabilities
$10,500

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • KEITH HARRISON (BOARD MEMBER - PRESIDENT)
  • RICKY TIGNER (DIRECTOR VICE PRESIDENT)
  • DARRELL HARRISON SR (EXECUTIVE DIRECTOR & DIRECTOR PRESIDENT)
  • MALIK MOSTELLA (BOARD MEMBER - VICE PRESIDENT)

Highest reported compensation

  • DARRELL HARRISON SR (EXECUTIVE DIRECTOR & DIRECTOR PRESIDENT): $35,570 total reported compensation
  • TONYA RHODES (DIRECTOR MEMBER): $3,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the corporation is to advance, promote, and support the building of homes in the youngstown area.

What it reported doing in 2024

The purpose of the organization is to renew and rebuild the youngstown community by creating suitable living conditions throughout local neighborhoods.

Operating model

Revenue model
Grant-funded. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 92
  • Accountability: 66
  • Sustainability: 28
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.5%; rating input score 99
  • Program expense ratio: 98%; rating input score 98
  • Fundraising efficiency: $965.15 raised per $1 spent on fundraising; rating input score 97; 97th 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: 85.7%; rating input score 86; 20th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -0.6%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 111.7% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 110.6% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 98.5% of revenue deployed · 98% of spending went to programs
  • Governance: 12 of 14 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $36K · 14 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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 — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.