The Dayton Equity Center

Nonprofit profile at a glance

EIN
863404590
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Dayton, OH, USA
Phone
9377161098
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$489,385
Expenses
$563,987
Assets
$203,633
Liabilities
$25,419

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • ASHTON DUPLER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ASHTON DUPLER (EXECUTIVE DIRECTOR): $40,000 total reported compensation
  • PETER MATTHEWS (EX-OFFICIO): $32,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The equity center exists to empower collaboratives that revive communities.

What it reported doing in 2025

Workforce development - the equity center enables social mobility by providing postsecondary certificates and training that enable adults with barriers to access living-wage employment. Serving as a "last mile" career development hub, we assist employers in finding quality, non-traditional talent while mitigating risk and promoting retention. Last year, we empowered students to graduate with more than 168 industry recognized credentials.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 99% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 85
  • Accountability: 82
  • Sustainability: 17
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86%; rating input score 86
  • Program expense ratio: 74.6%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -15.2%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -6.9% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -27.2% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 86% of revenue deployed · 74.6% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $421K in reported program spending
  • Leadership: top reported pay $40K · 11 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 to 2025
  • 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.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.