Understanding Our Differences Inc

Nonprofit profile at a glance

EIN
042738924
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013
Location
Newton, MA, USA
Phone
6177950374
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$203,928
Expenses
$237,442
Assets
$219,067
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • REBECCA LUBENS (EXECUTIVE DIRECTOR)
  • GARY ALPERT (CO-PRESIDENT)
  • JOSEPH QUINTANILLA (CO-PRESIDENT)

Highest reported compensation

  • REBECCA LUBENS (EXECUTIVE DIRECTOR): $69,000 total reported compensation

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

Overview

Mission

The program's mission is to increase information, understanding and acceptance of people with disabilities and individual differences.

What it reported doing in 2024

Understanding our differences, inc. Is a nationally recognized, award winning program that uses a hands-on, participatory curriculum to foster respect, acceptance and compassion for people of all abilities in elementary schools and communities at large. The program's approach is grounded in the belief that children are naturally curious about differneces and accurate information can be the difference between acceptance and discrimination.

Operating model

Revenue model
Donor-supported. 88% 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.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.7%; rating input score 79
  • Program expense ratio: 67.5%; rating input score 67
  • Fundraising efficiency: $4.46 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 63rd 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: -16.4%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 29.1%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 78.7% of revenue deployed · 67.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $160K in reported program spending
  • Leadership: top reported pay $69K · 12 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.