Eruka

Nonprofit profile at a glance

EIN
883073054
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-N 2023
Location
Cincinnati, OH, USA
Phone
5134005722
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Improvement, Capacity Building N.E.C.

Official website

Reported finances

Revenue
$114,431
Expenses
$35,456
Assets
$209,820
Liabilities
$79

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

Leadership & pay

6 people listed

Highest reported compensation

  • DeeAndria Hampton (Chair): $751 total reported compensation
  • Malcolm Foley (Vice Chair): $751 total reported compensation
  • Liza Cagua-McAllister (Secretary): $751 total reported compensation

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

Overview

Mission

Eruka's mission is to cultivate equity across people and places by reimagining housing and financial services.

What it reported doing in 2025

Conducted an empirical study on the regressivity of property taxes relative to wealth and income. The results of this study were presented at and are to be published by the Federal Reserve Bank of Boston.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 29
  • Transparency & Controls: 92
  • Accountability: 91
  • Sustainability: 78
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 17.9%; rating input score 18
  • Program expense ratio: 57.6%; rating input score 58
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 69%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 5.92; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 10.6%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 185.8% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: -12.3% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 46.4% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 17.9% of revenue deployed · 57.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $20K in reported program spending
  • Leadership: top reported pay $751 · 6 people listed
  • Consistency: 27 of 27 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: 5 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 — Financial Efficiency: Mission deployment rate scored 18/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.