Helping Others Pursue Excellence

Nonprofit profile at a glance

EIN
452378778
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2017, Form 990-N 2011
Location
Fresno, CA, USA
Phone
5596817814
Rating
41
Verdict
MIXED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$1,145,153
Expenses
$1,287,944
Assets
$2,008,494
Liabilities
$2,221,254

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • ROSALINE WILLIAMS (BOARD PRESIDENT)
  • LANEESHA SENEGAL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LANEESHA SENEGAL (EXECUTIVE DIRECTOR): $87,603 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A nbsp; comprehensive nbsp; vocational nbsp; amp; nbsp; entreneurship nbsp; training nbsp; program nbsp; that nbsp; connects nbsp; startups nbsp; and nbsp; disadvantage nbsp; individuals nbsp; and nbsp; business nbsp; to nbsp; community nbsp; resources nbsp; that nbsp; are nbsp; traditionally nbsp; underserved

What it reported doing in 2024

Ca endowment business formation incubation academy programs program materials

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
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 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: 0
  • Transparency & Controls: 67
  • Accountability: 84
  • Sustainability: 30
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 66.7%; rating input score 67; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.5%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 1.56; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 1.11; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: -51.1% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 27.8% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 19.8% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $134K in reported program spending
  • Leadership: top reported pay $88K · 6 people listed
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.