The Power of U Inc

Nonprofit profile at a glance

EIN
562177076
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Elizabeth City, NC, USA
Phone
2523341536
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Prevention Only
Affiliation
Christianity

Official website

Reported finances

Revenue
$3,895,990
Expenses
$2,942,015
Assets
$921,292
Liabilities
$598,824

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

Leadership & pay

7 people listed

Executive titles in this filing

  • SHIRLEY B TAYLOR (PRESIDENT)

Highest reported compensation

  • GARRETT T TAYLOR (SECRETARY): $252,406 total reported compensation
  • JOHN E TAYLOR (TREASURER): $221,089 total reported compensation
  • KRISTIAN WILLIAMS (CHAIR): $84,207 total reported compensation

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

Overview

Mission

The power of u is committed to serving its community by providing substance abuse prevention, parenting training, and substance abuse assessment and treatment services to individuals in eastern North Carolina. The organization uses a variety of evidence-based practices to include multi- systemic therapy, active parenting, and project success to prevent or treat substance abuse. The organization uses trained substance abuse prevention specialists and appropriately licensed clinicians to deliver services in local schools, youth groups, churches, local department of social services offices and community organizations. The power of u's prevention and treatment activities are conducted primarily in eastern North Carolina. Under its operating plan, the organization has executed an agreement with its related management service organization, uplift comprehensive services, inc., an s corporation entity. Under the management agreement, uplift comprehensive services, inc. Provides all labor and r

What it reported doing in 2024

The power of u, inc. Operates a myriad of human services programs ranging from substance abuse prevention to programs designed to mitigate the effects of chronic stress and trauma on families. During this fiscal year, the agency also operated a 21st century learning center to provide opportunities for academic enrichment and tutorial services in high poverty areas of North Carolina. The expenses incurred include the costs associated with organizing and maintaining the agency's programs in 19 eastern North Carolina counties.

Operating model

Revenue model
Earned-program. 96% 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

MIXED - The filed numbers largely add up and most filed governance safeguards are in place. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 65
  • Accountability: 62
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.3%; rating input score 45
  • Program expense ratio: 60%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 50%; rating input score 50; 8th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: Fail

Sustainability

  • Operating margin: 24.5%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.65; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 10.9%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 45.3% of revenue deployed · 60% of spending went to programs
  • Governance: 3 of 6 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $252K · 7 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $1M reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 45/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Independent voting board scored 50/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.