The Elmore Bolling Initiative Inc

Nonprofit profile at a glance

EIN
352333112
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-N 2021
Location
Lowndesboro, AL, USA
Phone
2059018920
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$139,850
Expenses
$117,143
Assets
$382,578
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • JOSEPHINE MCCALL (PRESIDENT)

Highest reported compensation

  • JOSEPHINE MCCALL (PRESIDENT): $2,400 total reported compensation
  • BRENDA ADAMS (TREASURER): $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 organization exists to honor Elmore Bolling s legacy by helping disadvantaged communities. It continues his work through social services such as scholarships, education, and providing resources toimprove the lives of residents in Lowndes County and underserved citizens across Alabama.

What it reported doing in 2025

Restoration of Lowndesboro School to serve as an interactive museum on the culture and history of Lowndes County and the south for visitors.

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 86
  • Accountability: 18
  • Sustainability: 65
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.6%; rating input score 77
  • Program expense ratio: 91.5%; rating input score 92
  • Fundraising efficiency: $28.2 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.2%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 3.27; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: -4.4% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 76.6% of revenue deployed · 91.5% of spending went to programs
  • Governance: 0 of 15 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $48K in reported program spending
  • Leadership: top reported pay $2K · 15 people listed
  • Highest-paid contractors: 2 contractors listed · $28K reported
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.