Over the Rhine Revitalization Corporation

Nonprofit profile at a glance

EIN
061663070
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Cincinnati, OH, USA
Phone
5135157068
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Urban, Community Economic Development

Reported finances

Revenue
$52,972
Expenses
$1,951
Assets
$145,429
Liabilities
$13,706

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

Leadership & pay

25 people listed

Executive titles in this filing

  • JULIE CLAYTON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JULIE CLAYTON (EXECUTIVE DIRECTOR): $89,505 total reported compensation

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

Overview

Mission

Promotion of the over the rhine community.

What it reported doing in 2024

Local event sponsorships

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 24
  • Transparency & Controls: 86
  • Accountability: 79
  • Sustainability: 76
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.8%; rating input score 4
  • Program expense ratio: 64.5%; rating input score 65
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th 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; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 96.3%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 74.54; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: -6.5% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 3.8% of revenue deployed · 64.5% of spending went to programs
  • Governance: 24 of 24 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1K in reported program spending
  • Leadership: top reported pay $90K · 25 people listed
  • Consistency: 44 of 44 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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 4/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.