One Roof

Nonprofit profile at a glance

EIN
631051908
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Birmingham, AL, USA
Phone
2052548833
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Housing, Shelter N.E.C.

Official website

Reported finances

Revenue
$1,739,614
Expenses
$1,776,091
Assets
$1,049,273
Liabilities
$418,005

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

Leadership & pay

13 people listed

Executive titles in this filing

  • MICHELLE FARLEY JAN 24-SEPT 24 (EXECUTIVE DIRECTOR)
  • GORDON SULLIVANOCT 24-PRESENT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MICHELLE FARLEY JAN 24-SEPT 24 (EXECUTIVE DIRECTOR): $115,754 total reported compensation
  • GORDON SULLIVANOCT 24-PRESENT (EXECUTIVE DIRECTOR): $110,062 total reported compensation

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

Overview

Mission

It is the mission of one roof to equip and empower our community to prevent and end homelessness through advocacy, education, and coordination of services.

What it reported doing in 2024

Coordinated entry/street outreach: one roof operates and oversees the coordinated entry program for central Alabama. Coordinated entry is a us department of housing and urban development (hud) mandated program designed to provide easy access to homeless services, quickly assess the vulnerabilities of persons seeking assistance, prioritize persons with the highest needs and vulnerabilities, and appropriately refer individuals and families to service providers within the community. Serving as a clearinghouse for homeless services, coordinated entry helps ensure persons with the highest needs and vulnerabilities to continued homelessness are prioritized for assistance. Coordinated entry is also home for a street outreach team that provides essential emergency services and case management to people who are unsheltered and a soar social worker who assists people who have a disability and are experiencing homelessness in attaining social security benefits. One roof operates a flex fund program that provides critical financial assistance to individuals and families experiencing or at risk of homelessness when federal resources are unavailable. The program helps cover essential espenses such as landlord incentives, security deposits, rental arrears, and utility deposits to support housing stability.

Operating model

Revenue model
Grant-funded. 75% of the money available for current operations came from government grants.
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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.6%; rating input score 91
  • Program expense ratio: 88.8%; rating input score 89
  • 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: 100%; rating input score 100; 63rd 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: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.1%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 12.7%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 14.6% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 12.4% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 16.4% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 90.6% of revenue deployed · 88.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.6M in reported program spending
  • Leadership: top reported pay $116K · 13 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.