Justice League of Food
Nonprofit profile at a glance
- EIN
- 820789322
- IRS 990 coverage
- 2019–2023
- Forms available
- Form 990 2023
- Location
- West Des Moines, IA, USA
- Phone
- 5154917680
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Job Training
Reported finances
- Revenue
- $1,161,874
- Expenses
- $1,332,906
- Assets
- $659,526
- Liabilities
- $814,638
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Nicholas Kuhn (President)
- Lynn Kuhn (Vice President/Secretary)
People named in this filing
- Nicholas Kuhn (President)
- Lynn Kuhn (Vice President/Secretary)
- James Holstein (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 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To recude homeslessness in central Iowa through skills training and job placement in the food and beverage industry. We also prepare and distribute community meals as part of government hunger relief program known as hunger free polk county
What it reported doing in 2023
Culinary Job Training Program 2-Yr Paid aprenticeship Program teaching the most vulnerable members of our community the culinary training and life skills they need to obtain and keep a job in the food and beverage industry.
Operating model
- Revenue model
- Earned-program. 92% of the money available for current operations came from fees and other program revenue.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 93
- Accountability: 76
- Sustainability: 23
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.9%; rating input score 98
- Program expense ratio: 85.3%; rating input score 85
- Fundraising efficiency: $0.96 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 8th 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; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: -14.7%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 0.49; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 1.24; rating input score 4; 4th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 32.1% per year; rating input score 100; 90th percentile among comparable filings
- Revenue growth: 26.8% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: -6.3% per year; rating input score 0; 6th percentile among comparable filings
Details
- Where the money goes: 97.9% of revenue deployed · 85.3% of spending went to programs
- Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 20 of 23 current checks pass · 3 findings to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 4 filing years from 2019 to 2023
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 3/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Sustainability: Operating margin scored 14/100.
- High — Sustainability: Total-asset coverage ratio scored 22/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 4/100.