Manufacture Good
Legal name: Magic City Woodworks
Nonprofit profile at a glance
- EIN
- 465389206
- IRS 990 coverage
- 2016–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025, Form 990-EZ 2015, Form 990-N 2014
- Location
- Birmingham, AL, US
- Phone
- 205-983-7435
- Rating
- 90
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Job Training
Reported finances
- Revenue
- $800,517
- Expenses
- $865,885
- Assets
- $918,691
- Liabilities
- $783,114
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Highest reported compensation
- TIM LAWSON (EXECUTIVE DI): $57,731 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To make disciples while making good things.
What it reported doing in 2025
Manufacture good operated a three-month paid apprenticeship program for young men in birmingham, providing hands-on training in woodworking , custom furniture manufacturing and firewood. Apprentices participated in daily shop work alongside experienced staff, gaining practical skills in craftsmanship, safety, and teamwork. The program also incorporated weekly lunch and learn sessions, where apprentices received mentorship, spiritual encouragement, and life-skills educationincluding financial literacy, goal-setting, and communication. Each apprentice was provided with necessary supplies such as personal protective equipment (ppe), work tools, water bottles, and a bible. We offered transportation support where needed and supplied lunch during educational sessions. Apprentices received a livable wage for their work, reinforcing the value of responsibility and consistency. In addition to training apprentices, our organization supported a team of shop staff and mentors who facilitated the program, maintained the curriculum, and provided one-on-one guidance. Through this holistic model, we aim not only to teach technical skills, but also to build confidence, character, and a foundation for long-term success in work and life. After graduation, we help apprentices secure meaningful employment and continue to support them through long-term mentorship and connection.
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 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 94
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 26
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 89.5%; rating input score 89
- Fundraising efficiency: $83.68 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings
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: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -8.2%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 1.06; rating input score 45; 45th percentile among comparable filings
- Liabilities to assets ratio: 0.85; rating input score 6; 6th percentile among comparable filings
- Officer compensation ratio: 6.7%; rating input score 46; 46th percentile among comparable filings
Growth
- Program expense growth: 14.3% per year; rating input score 100; 69th percentile among comparable filings
- Revenue growth: 12.4% per year; rating input score 100; 68th percentile among comparable filings
- Asset growth: 15.5% per year; rating input score 100; 71st percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 100% of revenue deployed · 89.5% of spending went to programs
- Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $775K in reported program spending
- Leadership: top reported pay $58K · 7 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 7 filed schedules · includes major donors
- Filing history: 7 filing years from 2016 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 — Sustainability: Operating margin scored 15/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
- High — Sustainability: Liabilities to assets ratio scored 6/100.
- Moderate — Sustainability: Officer compensation ratio scored 46/100.