Ywca of the Greater Baltimore Area Inc

Nonprofit profile at a glance

EIN
520591703
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
Baltimore, MD, USA
Phone
4106851460
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Young Men's or Women's Associations

Official website

Reported finances

Revenue
$1,781,498
Expenses
$2,025,118
Assets
$2,428,308
Liabilities
$2,064,892

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • TARA ANDREWS HUFFMAN JD CTACC (PRESIDENT)
  • DENISE ADAH MBA CPA (VICE PRESIDENT)
  • MARY CHESNUT (CEO AND EX-OFFICIO)

Highest reported compensation

  • MARY CHESNUT (CEO AND EX-OFFICIO): $80,430 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The ywca greater baltimore (the organization) is dedicated to eliminating racism, empowering women, and promoting peace, justice, freedom, and dignity for all.

What it reported doing in 2013

Preschool programs - the organization's upton childcare center provided approximately 70 children from low-income families in west baltimore with affordable, high-quality early education and childcare. The program provides children with breakfast, lunch, and an afternoon snack five days per week (excluding holidays and 4 staff in-service days). The center also provides after-school care to children from public schools in the area and participates in baltimore city's meals program for low-income children. The organization's north county childcare center provided similar year-round care for approximately 25 children ages 2 to 5 in northern anne arundel county.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Revenue has declined or grown slowly and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 29
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.7%; rating input score 99
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: $7.84 raised per $1 spent on fundraising; rating input score 34; 34th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -13.7%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -5.4% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 31st percentile among comparable filings

Details

  • Where the money goes: 98.7% of revenue deployed · 85.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.7M in reported program spending
  • Leadership: top reported pay $80K · 16 people listed
  • Highest-paid contractors: 1 contractor listed · $108K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2011 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.