Under His Construction

Nonprofit profile at a glance

EIN
464534487
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Albuquerque, NM, USA
Phone
5058144747
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$1,915,918
Expenses
$1,863,601
Assets
$1,022,598
Liabilities
$646,779

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

Leadership & pay

7 people listed

Executive titles in this filing

  • CHRIS CLEVELAND (VICE PRESIDENT)
  • SONYA LIA CLEVELAND (PRESIDENT)

Highest reported compensation

  • CHRIS CLEVELAND (VICE PRESIDENT): $72,438 total reported compensation
  • SONYA LIA CLEVELAND (PRESIDENT): $63,800 total reported compensation
  • ALEC BUFFI (DIRECTOR): $49,000 total reported compensation

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

Overview

Mission

Our mission is to provide housing, education and career development opportunities to the underserved.

What it reported doing in 2024

Thirft Store: We partner with two estate sale corporations that donate items as well as public sector donations to be re-sold to support our mission. We also provide career development for the men and women participating in the program. We work with those afflicted with addiction, who society deems to be lost causes, by offering a second chance to at-risk men and women who would otherwise be lost to drugs, institutions, or death, with the end goal of a successful reintegration back to society.

Operating model

Revenue model
Earned-program. 94% 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

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: 72
  • Transparency & Controls: 100
  • Accountability: 48
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.1%; rating input score 80
  • Program expense ratio: 82.4%; rating input score 82
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 42.9%; rating input score 43; 11th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: 2.7%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 11.4%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 24.6% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 24.7% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 24.5% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 80.1% of revenue deployed · 82.4% of spending went to programs
  • Governance: 3 of 7 board members independent · 5 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $72K · 7 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 43/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.