Make the Grade Foundation

Nonprofit profile at a glance

EIN
141909228
IRS 990-EZ coverage
2011–2024
Forms available
Form 990-EZ 2024
Location
New York, NY, USA
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Official website

Reported finances

Revenue
$66,239
Expenses
$39,476
Assets
$88,389

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

Leadership & pay

15 people listed

Executive titles in this filing

  • John R Lee (President)

People named in this filing

  • John R Lee (President)
  • Shekire Rodriguez (Treasurer)
  • Lou Benson (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

See Schedule O

What it reported doing in 2024

Partner with schools and churches to build Internet Radio Stations that facilitate the charitable purpose of the organization.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 10
  • Transparency & Controls: 100
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.4%; rating input score 8
  • Program expense ratio: 14%; rating input score 14

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 40.4%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 2.24; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 8.4% of revenue deployed · 14% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $6K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 8/100.
  • High — Financial Efficiency: Program expense ratio scored 14/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.