Yellow and Black Giving Back Foundation

Nonprofit profile at a glance

EIN
862233533
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Phoenix, AZ, USA
Phone
6022243570
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Emergency Assistance

Official website

Reported finances

Revenue
$95,989
Expenses
$40,884
Assets
$231,582
Liabilities
$28,465

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

Leadership & pay

5 people listed

People named in this filing

  • SCOTT MCCARTY (CHAIRMAN)
  • MARIA COSTELLA (CHIEF FOUNDATION OFFICER)
  • MARK LEIGHTON (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

The mission of the yellow and black giving foundation is to foster our community by supporting employees of phi group, inc. (phi), who are experiencing hardship.

What it reported doing in 2025

Provided grants ranging from $500 to $6,000 each to 10 employees of phi who have incurred financial hardships due to natural disasters or other unforeseen circumstances.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 90
  • Accountability: 24
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.6%; rating input score 21
  • Program expense ratio: 41.1%; rating input score 41
  • Fundraising efficiency: $14.9 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 57.4%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 5.66; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -19.3% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 61% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 20.6% of revenue deployed · 41.1% of spending went to programs
  • Governance: 0 of 4 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $17K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 21/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 41/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.