Dhb & Associates Ltd

Nonprofit profile at a glance

EIN
454645325
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Gary, IN, USA
Phone
2196692211
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$1,514,786
Expenses
$1,623,988
Assets
$36,247
Liabilities
$125,370

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Deborah H Black (Exective Director/President)
  • Dr Joyce Smith (Vice President)

Highest reported compensation

  • Deborah H Black (Exective Director/President): $40,400 total reported compensation
  • Sondra Ford (Secretary): $4,700 total reported compensation
  • Deborah R Pettigrew (Treasurer): $1,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

DHB was awarded a $1.5 million grant through the Indiana Department of Education Expanding What Works grant. This grant provided both students and teachers the opportunity to increase math and reading scores from the Summer Learning Labs.

What it reported doing in 2025

DHB successfully administered and coordinated the Learning Lab grant to serve 800 students, 144 teachers, and 21 sites over 5 weeeks in the summer of 2025. There was double digit ahcievement of student who participatedin the Northwest Indiana Learning Labs during the Summer 2025, Department of Education Expanding What Works grant.

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.

The verdict

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

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 92
  • Accountability: 91
  • Sustainability: 15
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.6%; rating input score 100
  • Program expense ratio: 92.9%; rating input score 93
  • Fundraising efficiency: $170.32 raised per $1 spent on fundraising; rating input score 90; 90th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.2%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 3.46; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 56.8% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 35.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 82.5% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 99.6% of revenue deployed · 92.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $40K · 4 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Sustainability: Operating margin scored 16/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.