Three Hots & a Cot

Nonprofit profile at a glance

EIN
264355458
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Birmingham, AL, USA
Phone
9284999031
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Homeless Shelters

Reported finances

Revenue
$984,852
Expenses
$506,811
Assets
$1,254,942
Liabilities
$53,254

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

Leadership & pay

10 people listed

Executive titles in this filing

  • RICHARD MARSH (PRESIDENT)

People named in this filing

  • RICHARD MARSH (PRESIDENT)
  • SENETHIA SYKES (BOARD MEMBER)
  • MILES HUFFSTUTLER (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

It is the intent of three hots and a cot to become a provider of services for homeless veterans of the united states armed services. These services include but are not limited to; temporary housing, meals, toiletries, personal care facilities, group therapy

What it reported doing in 2025

Three hots and a cot provides services for homeless veterans of the united states armed services. These services include but are not limited to; temporary housing; meals; toiletries; facilities for showers and laundry; meeting facilities for group therapy sessions; counseling for social and personal issues; referral sources

Operating model

Revenue model
Donor-supported. 75% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 86
  • Accountability: 76
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50%; rating input score 50
  • Program expense ratio: 94.1%; rating input score 94
  • Fundraising efficiency: $322.84 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 48.5%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 2.48; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 3% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 14.6% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 17.8% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 50% of revenue deployed · 94.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $477K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 50/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.