Drive Change INC

Tax-deductible

Brooklyn, NY501(c)(3)EmploymentEIN 46-4691123

To reduce the recidivism rate among formerly incarcerated youth, and increase post incarceration employment opportunities to enable these youth to build successful futures.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
Run by 5 volunteers and 20 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $367K a year · 19% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$516K
to officers and key staff · 20% of spending
Top officer’s pay higher than 83% of similar orgs
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.5M
41% of total assets
Looks good: liabilities are 41% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.0M
+13% vs prior year
Spent
$2.6M
To programs
73%
Net assets
$2.1M
By yearFY2019–FY2024
Revenue
$3.0M
FY2024▲ +13%
Revenue by fiscal year
FY2019$1.4M
FY2020$1.6M
FY2021$1.0M
FY2022$1.8M
FY2023$2.7M
FY2024$3.0M
Expenses
$2.6M
FY2024▲ +45%
Expenses by fiscal year
FY2019$1.3M
FY2020$1.2M
FY2021$1.1M
FY2022$1.3M
FY2023$1.8M
FY2024$2.6M
Net assets
$2.1M
FY2024▲ +14%
Net assets by fiscal year
FY2019$63K
FY2020$410K
FY2021$289K
FY2022$850K
FY2023$1.8M
FY2024$2.1M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $1.9M Management & general 11% · $276K Fundraising 16% · $416K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

12 people listed on the 990; $516K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$198,456Pt VII · Sec A
Chief Development Officer
$168,600Pt VII · Sec A
Chief Operating Officer
$88,382Pt VII · Sec A
Chief Program Officer
$60,764Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A

Kalilah Moon’s $198K as Executive Director is at the 83rd percentile of top reported officer pay among 1245 $1–10M employment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2019
Kalilah Moon$198,456$119,904$106,154——
Kimberly Moreno$168,600$114,808—$107,019—
Jordyn Lexton———$123,846$108,423
Meredith Dean$88,382————
Nicholas Pabon$60,764————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps formerly incarcerated youth find jobs and build successful futures.

Provided by the organization

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3 program services account for $1.9M of program spending, described in the organization's own filed words · FY2024.
01

Short-Term Classroom and On-The-Job Training Programs

Program offerings are focused on the development of transferrable professional skills that will empower formerly incarcerated youth to successfully seek and retain employment. An 8-MONTH paid fellowship program is offered to 18 to 25 year-olds, to train them in culinary arts, place them into living wage jobs, and hold our hospitality…

$1.2Mprogram expense
02

Job Placement and Employment Support

The organization provides training, coaching and direction to the leaders of our hospitality for social justice restaurant network, focusing on unconscious biases, identity, and privilege.

$575Kprogram expense
03

Education and Awareness

The organization produces and distributes informational materials to raise awareness among the general public about current criminal justice issues in new york, specifically as they pertain to youth involved in the adult criminal justice system.

$99Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.0M
Ln 12
Gifts and grantsLn 1h$3.0M
Other incomeLn 4–11$45K
Fees for servicesLn 2g$6K
Money outPt IX
$2.6M
Ln 25
Programscol B$1.9M
Managementcol C$276K
Fundraisingcol D$416K
Owns and owesPt X
$2.1M
net assets · Ln 32
Cash and savingsLn 1–2$709K
Total assetsLn 16$3.5M
LiabilitiesLn 26$1.5M
PeoplePt VI, VII
12
listed · VII A
PaidVII A4
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.0M
Government grantsLn 1e$92K
Fees for servicesLn 2g$6K
Other incomeLn 4–11$45K
Total revenueLn 12$3.0M
Assets in detailPt X, end of year
CashLn 1$709K
Cash and savings togetherLn 1–2$709K
Land, buildings, equipmentLn 10c$655K
Other assetsLn 15$1.3M
Total assetsLn 16$3.5M
LiabilitiesLn 26$1.5M
Net assetsLn 32$2.1M
OperationsPt I, VI
EmployeesI 520
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.2M$709K
Land, buildings, equipmentLn 10c$239K$655K
Total assetsLn 16$3.4M$3.5M
LiabilitiesLn 26$1.6M$1.5M
Net assetsLn 32$1.8M$2.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$491K$284K$84K$123K
Other salaries and wagesLn 7$387K$373K$10K$4K
Other employee benefitsLn 9$40K$31K$5K$4K
Payroll taxesLn 10$71K$54K$9K$8K
Other fees for servicesLn 11g$138K$115K$11K$12K
Advertising and promotionLn 12$3K$274$2K$2K
OccupancyLn 16$188K$165K$7K$16K
Conferences, conventions and meetingsLn 19$43K$17K$25K$932
InterestLn 20$12K$7K$1K$3K
Depreciation, depletion and amortizationLn 22$103K$100K$3K
InsuranceLn 23$35K$30K$3K$3K
Other expenses (24a–d)Ln 24$1.0M$705K$96K$234K
All other expensesLn 24e$52K$27K$19K$6K
Total functional expensesLn 25$2.6M$1.9M$276K$416K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.0M$2.6M$417K$2.1M 990 PDF
FY2023 $2.7M$1.8M$884K$1.8M 990 PDF
FY2022 $1.8M$1.3M$578K$850K 990 PDF
FY2021 $1.0M$1.1M−$121K$289K 990 PDF
FY2020 $1.6M$1.2M$347K$410K 990 PDF
FY2019 $1.4M$1.3M$99K$63K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $3,016,487 across 6 lines filed
VIII-1e Government grants$92,350
VIII-1f All other contributions, gifts and grants$2,873,763
VIII-1h Total contributions, gifts and grants$2,966,113
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,541$5,541
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $44,833$44,833
VIII-12 Total revenueRelated to mission $50,374 · Unrelated business $0 · Excluded from tax $0$3,016,487
Part IX · Statement of functional expenses $2,599,509 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $283,507 · Management $84,417 · Fundraising $123,274$491,198
IX-7 Other salaries and wagesPrograms $373,494 · Management $10,212 · Fundraising $3,765$387,471
IX-9 Other employee benefitsPrograms $30,629 · Management $5,273 · Fundraising $4,440$40,342
IX-10 Payroll taxesPrograms $53,850 · Management $9,270 · Fundraising $7,806$70,926
IX-11g Other fees for servicesPrograms $115,237 · Management $10,589 · Fundraising $12,102$137,928
IX-12 Advertising and promotionPrograms $274 · Management $1,622 · Fundraising $1,524$3,420
IX-16 OccupancyPrograms $164,746 · Management $7,217 · Fundraising $16,497$188,460
IX-19 Conferences, conventions and meetingsPrograms $16,797 · Management $25,277 · Fundraising $932$43,006
IX-20 InterestPrograms $7,436 · Management $1,361 · Fundraising $2,813$11,610
IX-22 Depreciation, depletion and amortizationPrograms $100,213 · Management $3,259$103,472
IX-23 InsurancePrograms $29,771 · Management $2,676 · Fundraising $2,998$35,445
IX-24 Other expenses (24a–d)Programs $704,738 · Management $95,884 · Fundraising $233,638$1,034,260
IX-24e All other expensesPrograms $26,734 · Management $18,829 · Fundraising $6,408$51,971
IX-25 Total functional expensesPrograms $1,907,426 · Management $275,886 · Fundraising $416,197$2,599,509
Part X · Balance sheet $3,544,351 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $1,158,529$709,369
X-3 Pledges and grants receivableStart of year $550,000$845,000
X-9 Prepaid expenses and deferred chargesStart of year $16,470$29,570
X-10c Land, buildings and equipment, netStart of year $239,331$654,834
X-15 Other assetsStart of year $1,420,648$1,305,578
X-16 Total assetsStart of year $3,384,978$3,544,351
X-17 Accounts payable and accrued expensesStart of year $169,484$80,912
X-25 Other liabilitiesStart of year $1,384,539$1,290,970
X-26 Total liabilitiesStart of year $1,564,023$1,460,997
X-27 Net assets without donor restrictionsStart of year $1,036,539$338,432
X-28 Net assets with donor restrictionsStart of year $784,416$1,744,922
X-32 Total net assets or fund balancesStart of year $1,820,955$2,083,354
X-33 Total liabilities and net assetsStart of year $3,384,978$3,544,351
Part XI · Reconciliation of net assets $2,083,354 net assets at year end
XI-1 Total revenue$3,016,487
XI-2 Total expenses$2,599,509
XI-3 Revenue less expenses$416,978
XI-4 Net assets at start of year$1,820,955
XI-8 Prior period adjustments−$154,579
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,083,354

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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