Emma's Torch Ltd

Nonprofit profile at a glance

EIN
813651292
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Brooklyn, NY, USA
Phone
2404416326
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Family Services

Official website

Reported finances

Revenue
$6,976,714
Expenses
$6,318,835
Assets
$6,480,781
Liabilities
$2,059,962

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

Leadership & pay

15 people listed

Executive titles in this filing

  • KERRY BRODIE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KERRY BRODIE (EXECUTIVE DIRECTOR): $165,219 total reported compensation
  • KIRA O'BRIEN (NEW YORK DIRECTOR & CHIEF OF HUMAN RESOURCES OPERA): $116,582 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 alleviate unemployment and poverty affecting individuals' refugees, asylees, and victims of human trafficking by preparing them for skilled employee in the culinary field.

What it reported doing in 2025

Fostering employment of the needy in the culinary field.

Operating model

Revenue model
Donor-supported. 79% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.3%; rating input score 84
  • Program expense ratio: 92.9%; rating input score 93
  • Fundraising efficiency: $17.26 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.4%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.03; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 27.8% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 25.2% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 30% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 84.3% of revenue deployed · 92.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.9M in reported program spending
  • Leadership: top reported pay $165K · 15 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $153K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 9 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.