The Group Theory

Nonprofit profile at a glance

EIN
811695779
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2021
Location
Fayetteville, NC, USA
Phone
9102293013
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$320,136
Expenses
$308,590
Assets
$48,396
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • KEVIN BROOKS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KEVIN BROOKS (EXECUTIVE DIRECTOR): $107,539 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 provides youh development, educational support, violence prevention programs, and community services to improve outcomes for youth and strengthen communities.

What it reported doing in 2025

After- school and in-school tutoring and mentoring programs designed to improve academic performance, reduce suspensions, increase attendance and graduation outcomes.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 31
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.4%; rating input score 96
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.6%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 34.8%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -7.7% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -13.4% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -6.1% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 96.4% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $309K in reported program spending
  • Leadership: top reported pay $108K · 4 people listed
  • Highest-paid contractors: 5 contractors listed · $121K reported
  • Consistency: 12 of 12 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

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

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.