Two Foundation Inc Two Cafe & Boutique

Nonprofit profile at a glance

EIN
463258319
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-N 2013
Location
Chagrin Falls, OH, USA
Phone
4403843236
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Employment Procurement Assistance

Official website

Reported finances

Revenue
$4,203,643
Expenses
$3,980,556
Assets
$7,456,926
Liabilities
$2,065,752

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

Leadership & pay

12 people listed

Executive titles in this filing

  • SHARI HUNTER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SHARI HUNTER (EXECUTIVE DIRECTOR): $131,243 total reported compensation

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

Overview

Mission

To provide job placement, coaching and support in the work place for the mild to moderate cognitively abled individuals ages 16 and over.

What it reported doing in 2025

Two cafe & boutique is a restaurant & retail operation. The cafe & boutique trains several mild to moderate cognitively abled individuals to prepare them to enter the workforce and as extension of the mission to provide job placement.supported community employment services provides career exploration, job training, job coaching, development, placement, follow along services and non medical transporation; support from dodd and ood

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 85
  • Accountability: 74
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.8%; rating input score 82
  • Program expense ratio: 86%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 7th 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: 91.7%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 5.3%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 1.87; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 21.6% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 23% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 31.5% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 81.8% of revenue deployed · 86% of spending went to programs
  • Governance: 11 of 12 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.4M in reported program spending
  • Leadership: top reported pay $131K · 12 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.