Oher Foundation Inc Fka Beat the Odds Inc

Nonprofit profile at a glance

EIN
812894755
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Nashville, TN, USA
Phone
6152485500
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$264,374
Expenses
$202,038
Assets
$104,766
Liabilities
$9,371

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • MICHAEL OHER (PRESIDENT/CEO)
  • TIFFANY ROY (VICE PRESIDENT)

People named in this filing

  • MICHAEL OHER (PRESIDENT/CEO)
  • TIFFANY ROY (VICE PRESIDENT)
  • SUSAN MARSHALL (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our goal at the oher foundation, inc. Is to provide individuals both in need and disadvantaged, with empowering opportunities that enrich their lives, and provide a mechanism for higher education and healthy living. It is our goal at the oher foundation, inc. To address their obstacles and find solutions.

What it reported doing in 2025

The oher foundation, inc. Plans to host seminars focusing on life skills, education, and mentorship for children in need. The seminars will take place on a bi-monthly basis and will consist of guest speakers, motivational speakers, guidance and educational workshops. The organization also held a back to school clothing and supply drive with entertainment, food, autographs, and gifts for foster children.

Operating model

Revenue model
Donor-supported. 80% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, and 42% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 94
  • Accountability: 70
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.2%; rating input score 67
  • Program expense ratio: 87.7%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 62nd percentile among comparable filings
  • 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: 2 of 7 controls in place; rating input score 29
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.6%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 35.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 34.2% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 33.4% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 67.2% of revenue deployed · 87.7% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $177K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.