The Center For Nuleadership On Urban Solutions Inc

Nonprofit profile at a glance

EIN
454968344
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Brooklyn, NY, USA
Phone
3472950748
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Rehabilitation Services for Offenders

Official website

Reported finances

Revenue
$2,030,739
Expenses
$2,124,856
Assets
$1,369,808
Liabilities
$453,370

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

Leadership & pay

10 people listed

Highest reported compensation

  • Kyung-Ji Rhee (CO-EXEC Dir.): $107,625 total reported compensation
  • CHINO HARDIN (CO-EXEC Dir.): $107,625 total reported compensation

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

Overview

Mission

Our mission is to shift the paradigm and practice of public safety, justice and accountability from criminal justice to Human Justicean outcomes-driven liberation framework to redirect human resources (social, cultural, financial and political)from punishment-oriented systems and pedagogy to more equitable, sustainable and self-determined solutions. Human Justice is our original framework, launched in 2011. Human Justice = Human Rights + Human DevelopmentWe believe that justice cannot be achieved if the starting point is criminal. We believe that pathways to true safety and accountability is by building community generational wealth and health, together.We aim to shift the paradigm and practice of public safety from criminal justice to Human Justice. In other words, criminal justice puts the focus on things like nicer jails, police trainings, and ending cash bail (among other things). Human Justice focuses on building community generational wealth and health in communities destroyed by

What it reported doing in 2024

Human Justice Lab for Training and Policy (HJLTP)- provides a space for sharing best practices, expertise, tools and access to resources for service providers/educators; system-impacted individuals; and families/caregivers/parents whose children are system-impacted. The training services are designed to provide political education, tools for daily application, and convening everyone in our resource hub, which coordinates referrals and feedback, to ensure continuity and assessment of services provided by the system. A major goal of HJTRL is to fill the gap between vision and mission alignment among activists focused on dismantling the oppressive system; service providers relying on the system for their livelihoods; community members eager for better, community-based alternatives for safety and accountability; and, most importantly, system-impacted people deserving of better from all of us. Through HJLTP, we provided over 35 trainings and workshops for credible messenger organizers, Bed-Stuy residents and youth, system stakeholders from Mayor's Office of Criminal Justice and the Kings County District Attorney's office. Our hallmark project is Communiversity which we launched in late 2021. Communiversity is our engine for educational, emotional and political edquity by locating and generating educational resources, assets (people), and opportunities within our neighborhoods and holding courses that are often only offered through higher education institutions.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.3%; rating input score 72
  • Program expense ratio: 69.1%; rating input score 69
  • Fundraising efficiency: $6.22 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.6%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 17.2% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 17.6% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 23.4% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 72.3% of revenue deployed · 69.1% of spending went to programs
  • Governance: 8 of 8 board members independent · 8 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $108K · 10 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 23/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.