Dekalb Co Chapter of 100 Black Men

Nonprofit profile at a glance

EIN
582000861
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Atlanta, GA, USA
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$631,949
Expenses
$618,954
Assets
$541,231
Liabilities
$0

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

Leadership & pay

19 people listed

Executive titles in this filing

  • ANDRE M DEAS (PRESIDENT-EL)
  • ROMEO P STOCKETT PHD (PRESIDENT)
  • GREGORY B LEVETT SR (PRESIDENT)

People named in this filing

  • THEATIS ANDERSON (BOARD MEMBER)
  • MAURICE F CALHOUN (BOARD MEMBER)
  • JAMES A STOKES DDS (HISTORIAN)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve the quality of life in our communities and enhance education and economic opportunities for all afrrican-americans.

What it reported doing in 2024

The leadership academy serves as a learning center for young men to develop computer and ledership skills. The organization works with dekalb county schools to enhance their communication skills, self discipline, goal setting, and teamwork.

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 94% 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. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 87
  • Accountability: 70
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.4%; rating input score 63
  • Program expense ratio: 64.7%; rating input score 65
  • Fundraising efficiency: $3.98 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.1%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 19.3% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 63.4% of revenue deployed · 64.7% of spending went to programs
  • Governance: 17 of 17 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $401K in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.