Operation Understanding
Nonprofit profile at a glance
- EIN
- 232636683
- IRS 990-EZ coverage
- 2010–2012
- Forms available
- Form 990-EZ 2012
- Location
- Philadelphia, PA, USA
- Phone
- 2156658575
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Exchange, N.E.C.
Reported finances
- Revenue
- $177,488
- Expenses
- $198,948
- Assets
- $30,183
Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
18 people listed
Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide cultural, educational and social activities for youth of different ethnic/ racial
What it reported doing in 2012
Provide cultural, educational and social activities for youth of different ethnic/ racial backgrounds and promote racial harmony amoung city youths.
Operating model
- Revenue model
- Other-operating. 76% of the money available for current operations came from other operating revenue.
- 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 100
- Sustainability: 10
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 69.8%; rating input score 70
- Program expense ratio: 62.3%; rating input score 62
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -12.1%; rating input score 12; 12th percentile among comparable filings
- Total-asset coverage ratio: 0.15; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: 23.8% per year; rating input score 100; 77th percentile among comparable filings
- Revenue growth: 1.2% per year; rating input score 100; 40th percentile among comparable filings
- Asset growth: -34% per year; rating input score 0; 8th percentile among comparable filings
Details
- Where the money goes: 69.8% of revenue deployed · 62.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $124K in reported program spending
- Leadership: top reported pay $0 · 18 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 4 filed schedules
- Filing history: 2 filing years from 2010 to 2012
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Operating margin scored 12/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Growth: Asset growth scored 0/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.