Elements of Change

Nonprofit profile at a glance

EIN
822375320
IRS 990-EZ coverage
2020–2020
Forms available
Form 990-EZ 2020, Form 990-N 2019
Location
Columbus, OH, USA
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations
Affiliation
Christianity

Reported finances

Revenue
$182,182
Expenses
$151,802
Assets
$182,182
Liabilities
$151,802

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • EPHRAIM LAIDLEY (EXECUTIVE DIRECTOR)

People named in this filing

  • EPHRAIM LAIDLEY (EXECUTIVE DIRECTOR)
  • JONATHAN LEE (TRESAURER)
  • JANELLE NWABINIKE (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Collaborate with local churches and community-based groups to feed the homeless and provide for those in need Provide Coaching, Mentoring, and Peer support for youth and families in underserved neighborhoods Neighborhood beautification and uplift, including cleanups, community landscaping, eliminating eyesores, repairs, etc. Help connect underserved communities to jobs and/or learning opportunities and support them towards economic stability Positive Community activities, events for youth and families in underserved communities Provide communities with wrap-around services access, referrals, resources, and assistance Improve Public Safety through county-wide violence prevention, intervention and disruption through de-escalation, community building events, mentorship Create safe spaces and neutral zones on site to facilitate peace talks

What it reported doing in 2020

End The Violence initiative The End The Violence (ETV) initiative is the brainchild of long-time Community Activist Sean S. Stevenson. Birthed from his past and genuine desire to see positive change in his city, and others like it, Sean is a living testament to the effectiveness of ETV (an Elements of Change partner). Once a prodigy of the underworld filled with hostility and brutality, he is now a practitioner of peace; with a mission of eradicating violence in the streets of America...one city at a time. We're always looking to establish safe spaces" for all, especially for youth from 14 to 19-years old. These safe spaces have included a music studio, a coffee house with jazz, a bookstore and most recently, a boxing gym. It is here that young gang-bangers and the most at-risk persons can come for conflict resolution, mentorship, jobs, and a place to stay out of trouble. Today, the End The Violence (ETV) initiative, a frequent partner of Elements of Change, has a national network.

Operating model

Revenue model
Donor-supported. 100% 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.

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Sustainability: 53
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.3%; rating input score 83
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 16.7%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.83; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 66; 66th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 83.3% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $152K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Sustainability: Operating margin scored 58/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.