Eb Foundation Inc

Nonprofit profile at a glance

EIN
271051135
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-N 2009
Location
Corpus Christi, TX, USA
Phone
3618576633
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Vocational Rehabilitation

Reported finances

Revenue
$740,359
Expenses
$728,131
Assets
$360,082
Liabilities
$8,533

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

Leadership & pay

4 people listed

Executive titles in this filing

  • CLEOPATRA SMITH (CEO)
  • LESLIE JOHNSON-BYER (PRESIDENT)

Highest reported compensation

  • CLEOPATRA SMITH (CEO): $37,573 total reported compensation

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

Overview

Mission

To provide training and jobs for individuals with disabilities

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
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.

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: 88
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.4%; rating input score 98
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 1.7%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 5.2%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 98.4% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $728K in reported program spending
  • Leadership: top reported pay $38K · 4 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.