City of Refuge Baltimore Inc

Nonprofit profile at a glance

EIN
824416947
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2018
Location
Baltimore, MD, USA
Phone
4103556707
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$3,912,568
Expenses
$3,949,145
Assets
$2,827,406
Liabilities
$1,801,899

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

Leadership & pay

6 people listed

Executive titles in this filing

  • DENISE MCCUMBERS (President)

Highest reported compensation

  • BILLY HUMPHREY (Executive Dir.): $78,727 total reported compensation

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

Overview

Mission

Through supportive services fueled by innovation and a collective impact approach, city of refuge baltimore seeks to lead individuals and families on a journey to self-sufficiency for generations to come. We do that by focusing on five key impact areas: 1 the essentials, 2 housing, 3 ani-human trafficking, 4 workforce development and 5 youth empowerment.

What it reported doing in 2024

Housing - our housing program serves in a variety of ways, such as: providing supportive housing including rent/utilities/repairs for 37 individuals, providing housing assistance for 8 individuals, and providing support for a homeless drop-in center which served approximately 25 people weekly.

Operating model

Revenue model
Donor-supported. 74% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 92
  • Transparency & Controls: 87
  • Accountability: 74
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.9%; rating input score 95
  • Program expense ratio: 94%; rating input score 94
  • Fundraising efficiency: $35.16 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd 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; 63rd 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.9%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.64; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 2%; rating input score 76; 76th percentile among comparable filings

Growth

  • Program expense growth: 40.9% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 33.3% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 94.9% of revenue deployed · 94% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $3.7M in reported program spending
  • Leadership: top reported pay $79K · 6 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.