Es of Choice Dba Shine2inspire
Nonprofit profile at a glance
- EIN
- 932986332
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Atlanta, GA, USA
- Phone
- 4043136314
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Alliance/Advocacy Organizations
Reported finances
- Revenue
- $216,046
- Expenses
- $214,524
- Assets
- $33,146
- Liabilities
- $16,777
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Highest reported compensation
- Shavonne L Dargan (Director): $950 total reported compensation
- Reggie Walker (Director): $950 total reported compensation
- Shelva Clemons (Director): $850 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to create pathways to financial success and unlock potential for students across middle school, high school, vocational/trade school, and college/university levels by exposing them to global entrepreneurship and wealth-building opportunities.
What it reported doing in 2024
ShineU Program - An immersive B-school internship offering a deep dive into the world of business. The program focuses on financial literacy, utilizing technology, professional development and golf lessons for networking. Participants receive practical exposure and get to work on real-life projects, equipping them with invaluable skills and insights. Accomplishments include: Three participants received investment awards. All participants completed eight hours of financial training, five hours of technology and AI training, eight hours of golf instruction and eight hours of professional development and high impact skills training.
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 84% 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
SUPPORTED - 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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 85
- Accountability: 76
- Sustainability: 27
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.8%; rating input score 75
- Program expense ratio: 75.3%; rating input score 75
- Fundraising efficiency: $8.1 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 86.7%; rating input score 87; 3rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 93.4%; rating input score 93; 54th percentile among comparable filings
- 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: 3 of 8 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- 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: 0.7%; rating input score 41; 41st percentile among comparable filings
- Total-asset coverage ratio: 0.15; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0.51; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 1.3%; rating input score 36; 36th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 51.2% per year; rating input score 100; 97th percentile among comparable filings
- Asset growth: 57.5% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: 74.8% of revenue deployed · 75.3% of spending went to programs
- Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
- Programs: 5 filed program accomplishments · $162K in reported program spending
- Leadership: top reported pay $950 · 7 people listed
- Consistency: 29 of 31 current checks pass · 2 findings to review
- Schedules: 6 filed schedules · includes major donors and grants
- Contacts: How to reach this organization
- Money network: 3 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.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
- Moderate — Sustainability: Operating margin scored 41/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 11/100.
- Moderate — Sustainability: Officer compensation ratio scored 36/100.