Helping Empower Youth Incorporated
Nonprofit profile at a glance
- EIN
- 473009769
- IRS 990 coverage
- 2022–2022
- Forms available
- Form 990 2022, Form 990-N 2020
- Location
- Atlanta, GA, USA
- Phone
- 4044571311
- Rating
- 47
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Youth Development Programs
Reported finances
- Revenue
- $245,271
- Expenses
- $302,991
- Assets
- $21,873
- Liabilities
- $75,000
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
4 people listed
People named in this filing
- Marc Boyd (CoFounder Board Chair)
- Nasir Badi (Board Member)
- Shandia Sinclair (Board Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Providing out of school time activities for teenagers experiencing poverty but addressing food insecurity academic acceleration and other wrap around services needed for safety and security.
What it reported doing in 2022
Providing STEM and entrepreneurial activities for accelerated learning food insecurity and opportunities to grow soft skills for problem solving and conflict resolution.
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 filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.
Rating breakdown
- Financial Efficiency: 49
- Transparency & Controls: 69
- Accountability: 30
- Sustainability: 16
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 51.4%; rating input score 51
- Program expense ratio: 41.6%; rating input score 42
- Fundraising efficiency: $21.85 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings
Transparency & Controls
- Consistency checks: 70%; rating input score 70; 0th 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: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: -23.5%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 0.07; rating input score 5; 5th percentile among comparable filings
- Liabilities to assets ratio: 3.43; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 51.4% of revenue deployed · 41.6% of spending went to programs
- Governance: 0 of 3 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $126K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 28 of 41 current checks pass · 13 findings to review
- Schedules: 3 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- High — Accountability: Independent voting board scored 0/100.
- Review — Financial Efficiency: Mission deployment rate scored 51/100.
- Moderate — Financial Efficiency: Program expense ratio scored 42/100.
- High — Sustainability: Operating margin scored 14/100.
- Review — Financial Efficiency: Fundraising efficiency scored 59/100.
- High — Sustainability: Total-asset coverage ratio scored 5/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX BenefitsToMembers column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesManagement column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesOther column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Travel column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 1/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.