Umoja Debate Team

Nonprofit profile at a glance

EIN
863179175
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Detroit, MI, USA
Phone
3134447560
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$859,129
Expenses
$795,852
Assets
$135,872
Liabilities
$6,070

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Jerjuan Howard (President)
  • Orlando Bailey (Board Chair/President)

Highest reported compensation

  • Jerjuan Howard (President): $101,830 total reported compensation

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

Overview

Mission

Umoja Debate League is a 501c3 nonprofit organization that uses debate as our vehicle to teach Detroit youth ages 11-18 transferable life skills such as critical thinking confidence conflict resolution increased literacy and self-expression. We provide youth with opportunities to articulate their thoughts and ideas to an audience develop interpersonal skills within a team environment and become transformational leaders.

What it reported doing in 2024

Umoja Debate League founded in 2021 by 23-year-old Detroit native Jerjuan Howard was established to address a gap in community engagement through disguised learning Umojas programs aim to provide youth with a platform for developing transferable life skills such as critical thinking communication and leadership Since its inception Umoja has positively impacted over 400 families in Detroit with a focus on youth while also strengthening entire communities Umoja Debate League operates three core programs all of which are free to eliminate barriers to participation After-School Debate Program In partnership with Detroit Public Schools Community District DPSCD Umoja offers an afterschool debate program for middle school students Currently the program is active in four DPSCD middle schools John R King Academic and Performing Arts Academy Paul Robeson Malcolm X Academy Mary McLeod Bethune Elementary-Middle School and Catherine C Blackwell Institute Students engage in weekly debate practices honing their skills in research public speaking and critical thinking while competing against other DPSCD schools Debate Summer Camp In partnership with The University of Detroit Mercy School of Law Umoja offers an 8-week summer debate camp for students ages 11-14 Held three times a week Monday Wednesday and Friday students participate in intensive training focused on researching topics delivering speeches gaining rebuttal experience and competing against peers The camp includes field trips to the University of Michigan where students learn proper research techniques from librarians and participate in hands-on learning experiences Umoja Village In 2022 Umoja purchased three lots and developed Umoja Village a community space dedicated to addressing local needs such as nutrition deserts lack of programming and insufficient green infrastructure Umoja Village features a community garden art installations a free little library and a stage for community gatherings It serves as a hub for civic engagement providing free food yoga classes gardening lessons and speech and debate showcases Additionally Umoja Village hosts various community events including Fall Fest Earth Day Cleanup Peace on Puritan and the State of our Youth Press Conference These events foster a sense of community encourage youth involvement and provide vital resources to underserved neighborhoods Through these programs Umoja Debate League empowers youth to become transformational leaders while strengthening the fabric of the community ensuring that all Detroit youth have access to the tools and resources needed to succeed.

Operating model

Revenue model
Grant-funded. 81% of the money available for current operations came from government grants.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 38
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81%; rating input score 81
  • Program expense ratio: 87.4%; rating input score 87
  • Fundraising efficiency: $89.57 raised per $1 spent on fundraising; rating input score 85; 85th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 23rd percentile among comparable filings
  • 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: 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: 7.4%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 12.8%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 130.3% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 97.8% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 81% of revenue deployed · 87.4% of spending went to programs
  • Governance: 10 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $696K in reported program spending
  • Leadership: top reported pay $102K · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • 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.

  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.