Leadership Birmingham Inc

Nonprofit profile at a glance

EIN
630833118
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Birmingham, AL, USA
Phone
2052524496
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Leadership Development

Official website

Reported finances

Revenue
$556,070
Expenses
$474,190
Assets
$500,883
Liabilities
$15,107

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

Leadership & pay

60 people listed

Executive titles in this filing

  • LIBBA VAUGHAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LIBBA VAUGHAN (EXECUTIVE DIRECTOR): $123,500 total reported compensation

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

Overview

Mission

Leadership birmingham educates and empowers community leaders to create meaningful civic change.

What it reported doing in 2024

For the 2024-2025 program year, leadership birmingham provided over 270 hours of engaging educational content to a class of 58 leaders from the corporate, civic, small business, community, creative, nonprofit, healthcare, judicial, government, religious and academic institutions, sectors, and communities. The leadership birmingham class of 2025 was exposed to our area's critical issues in education, economic development, justice, local and regional government, health, human services, and quality of life through visits to 35 sites and meeting with over 326 experts. They discussed and debated our community's issues, developed lasting relationships, and collaborated on six group projects that positively impact the greater birmingham community and its people.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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.

The verdict

STRONG - 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 assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 93
  • Sustainability: 53
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.3%; rating input score 75
  • Program expense ratio: 88%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 96.7%; rating input score 97; 26th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.7%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 26%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 9.3% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 75.3% of revenue deployed · 88% of spending went to programs
  • Governance: 58 of 60 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $417K in reported program spending
  • Leadership: top reported pay $124K · 60 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.