Yellowhammer Fund

Nonprofit profile at a glance

EIN
821822204
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2018, Form 990-N 2017
Location
Birmingham, AL, USA
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Reproductive Rights

Official website

Reported finances

Revenue
$2,385,185
Expenses
$2,427,097
Assets
$4,935,661
Liabilities
$205,168

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Telitia J Fountain (Executive Director)
  • Elizabeth Ghormley (President)

Highest reported compensation

  • Telitia J Fountain (Executive Director): $167,539 total reported compensation

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

Overview

Mission

Yellowhammer Fund is a reproductive justice orgqanization dedicated to ensuring all people have the ability to decide when and how to build their families, regardless of race, income, location, age, gender, sexuality, disability, documentation status or number of children.

What it reported doing in 2024

The Yellowhammer Fund is a 501 c3 abortion advocacy and reproductive justice organization serving Alabama, Mississippi, and the deep south. The organizatin envisions a society where reproductive decisions are made without coercion, shame, or sttae interference, allowing individuals and communities to have autonomy in making informed choices about their bodies and future. Committed to community education and empowerment, policy advocacy, and the development of mutual aid systems, the Yellowhammer Fund strives to ensure that individuals never go without the resources they need.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 44% for direct work, and 56% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 69
  • Accountability: 84
  • Sustainability: 44
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.9%; rating input score 63
  • Program expense ratio: 60.4%; rating input score 60
  • Fundraising efficiency: $8.34 raised per $1 spent on fundraising; rating input score 32; 32nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 1st percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -1.8%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 2.03; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: -2.8% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: 8.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 26.8% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 62.9% of revenue deployed · 60.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $168K · 7 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 32 of 34 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 23 filed money-flow records
  • Related organizations: 13 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.