Operation Understanding of the District of Columbia
Nonprofit profile at a glance
- EIN
- 521822488
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- Washington, DC, USA
- Phone
- 2022346832
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $293,504
- Expenses
- $153,306
- Assets
- $397,456
- Liabilities
- $7,020
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- DANIEL NATHAN (PRESIDENT)
- ALEXANDRA CACERES (VICE PRESIDENT)
- LINDA MANN (EXECUTIVE DIRECTOR)
People named in this filing
- DANIEL NATHAN (PRESIDENT)
- ALEXANDRA CACERES (VICE PRESIDENT)
- JOSH LEVIN (SECRETARY)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Oudc's mission is to create a generation of community leaders who promote respect, understanding and cooperation while fighting to eradicate racism, anti-semitism and all forms of discrimination.
What it reported doing in 2024
In 2024, oudc continued its partnership with the john mitchell jr. Program at george mason university in Virginia. The oudc cohort class 28 comprised of 24 students from across the district of columbia, Virginia, and Maryland. The fellows participated in the summer journey in june 2024 and traveled the states of Alabama, Tennessee, North Carolina and Virginia. During the same month, oudc recruited students for class 29 and selected 24 rising juonrs representing 13 different schools. The program lasted through june 2025. There was a total of approximately 8 sessions during the later part of 2024. Students participated in a community-led museum exhibit in hanover county Virginia, and cemetery preservation at mt. Zion, georgetown, dc and africatown, Alabama. We held two sessions where parents were able to participate in a discussion on the middle east and also a discussion on africatown and the netflix production, descendant.
Operating model
- Revenue model
- Donor-supported. 98% 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.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 19
- Transparency & Controls: 86
- Accountability: 88
- Sustainability: 75
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 16.7%; rating input score 17
- Program expense ratio: 28.9%; rating input score 29
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 19th 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: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 47.8%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 2.59; rating input score 65; 65th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -10.2% per year; rating input score 0; 11th percentile among comparable filings
- Revenue growth: -1.8% per year; rating input score 0; 17th percentile among comparable filings
- Asset growth: 25.9% per year; rating input score 100; 89th percentile among comparable filings
Details
- Where the money goes: 16.7% of revenue deployed · 28.9% of spending went to programs
- Governance: 10 of 10 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $44K in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 21 of 22 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 8 filing years from 2015 to 2024
- 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 — Financial Efficiency: Mission deployment rate scored 17/100.
- High — Financial Efficiency: Program expense ratio scored 29/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.