Ditto Upscale Resale

Nonprofit profile at a glance

EIN
201081481
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Holland, MI, USA
Phone
6163968870
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Theater
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,832,741
Expenses
$1,650,786
Assets
$3,024,527
Liabilities
$9,398

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JAMES EDEWAARD (PRESIDENT)

Highest reported compensation

  • THERESA TUCKER (FORMER STORE): $46,877 total reported compensation
  • LISA FREDRICKS (STORE CO-DIR): $17,410 total reported compensation
  • BETSY OOSTERHOUSE (STORE CO-DIR): $17,315 total reported compensation

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

Overview

Mission

Supports christian education through sale of donated items.

What it reported doing in 2025

Ditto upscale resale exists to help put children through holland christian and zeeland christian schools. Proceeds go straight to students tuition. When you donate to or purchase from us, you have a direct impact on a childs education.

Operating model

Revenue model
Investment-supported. 70% of the money available for current operations came from recurring investment income.
Distribution model
Hybrid. The nonprofit split its reported program spending across 44% for direct work, and 56% for grants.

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: 87
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.6%; rating input score 93
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 9.9%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 1.83; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 6.9% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.6% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $47K · 11 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.