The Minority Scholars Program in Care of Debra Delavan

Nonprofit profile at a glance

EIN
853616323
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Ashton, MD, USA
Phone
2027313026
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$72,635
Expenses
$80,713
Assets
$64,668
Liabilities
$799

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

Leadership & pay

10 people listed

Executive titles in this filing

  • MICHAEL WILLIAMS (PRESIDENT)

Highest reported compensation

  • MICHAEL WILLIAMS (PRESIDENT): $3,628 total reported compensation
  • MALIK JANGHA (BOARD MEMBER): $3,600 total reported compensation
  • KENNETH SMITH (BOARD MEMBER): $2,296 total reported compensation

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

Overview

Mission

Empower students to analyze and disrupt racial inequities and systems of oppression.

What it reported doing in 2024

Program service-internship high school accomplishments: from june 17 - august 3, 28 students from 20 different high schools participated in the msp summer internship for high school students. Interns were immersed in a student-led staff professional development for msp school-chapter advisors. Msp student interns shared powerful narratives of their experiences with racism and their call to action. They designed and implemented workshops for the 50 adult participants on topics including utilizing student voice and mental health. Further, msp proudly offered the first middle school internship. Fourteen middle school students from nine schools participated.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 90
  • Accountability: 37
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.4%; rating input score 71
  • Program expense ratio: 64.3%; rating input score 64
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 19th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11.1%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 14.6%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -28.7% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -63.6% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -10.7% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 71.4% of revenue deployed · 64.3% of spending went to programs
  • Governance: 4 of 10 board members independent · 3 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $52K in reported program spending
  • Leadership: top reported pay $4K · 10 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

Key Signals

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

  • Moderate — Accountability: Independent voting board scored 40/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.