City Neighbors Foundation Inc
Nonprofit profile at a glance
- EIN
- 270601145
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Baltimore, MD, USA
- Phone
- 4436422052
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $756,156
- Expenses
- $1,574,634
- Assets
- $1,691,355
- Liabilities
- $100,000
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- Charmaine Turner (President)
Highest reported compensation
- Cheyanne Zahrt (Director): $202,021 total reported compensation
- Michael Chalupa (Executive Dir.): $167,458 total reported compensation
- Brigette Cottman (Director): $156,902 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Support of 501(c)(3) organizations.
What it reported doing in 2024
Provides funding support for City Neighbors Charter School, Inc., City Neighbors Hamilton, Inc. and City Neighbors High School, Inc.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 75
- Accountability: 59
- Sustainability: 24
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.5%; rating input score 83
- Program expense ratio: 39.4%; rating input score 39
- Fundraising efficiency: $8.57 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 38.5%; rating input score 38; 10th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -108.2%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 1.07; rating input score 45; 45th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 50; 50th percentile among comparable filings
- Officer compensation ratio: 9.6%; rating input score 38; 38th percentile among comparable filings
Growth
- Program expense growth: 7.7% per year; rating input score 100; 54th percentile among comparable filings
- Revenue growth: 13.5% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: 28% per year; rating input score 100; 89th percentile among comparable filings
Details
- Where the money goes: 82.5% of revenue deployed · 39.4% of spending went to programs
- Governance: 5 of 13 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $621K in reported program spending
- Leadership: top reported pay $202K · 13 people listed · 1 of 6 pay-setting controls reported
- Consistency: 23 of 23 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 6 filed related-organization links
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Financial Efficiency: Program expense ratio scored 39/100.
- Moderate — Accountability: Independent voting board scored 38/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
- High — Sustainability: Operating margin scored 1/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
- Moderate — Sustainability: Officer compensation ratio scored 38/100.
- Review — Sustainability: Liabilities to assets ratio scored 50/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.