Spot 31 EIN 46-5461721

Spot 31 FY2023 filing

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Provides after-school enrichment and tutoring to help east Tulsa children grow into healthy adults. For fiscal year 2023 it reported $335K in revenue, $241K in expenses, and $161K in net assets.Pt I

Type
Public charity (501(c)(3)) · Youth Development
Location
Tulsa, OK
Website
spot31.org
Filings
4 on file (2021–2023)
Revenue
$335KFY2023
Expenses
$241K
Net assets
$161K
People
5
Filings
4
Updates
0
More identity details & actions ⌄
EIN  46-5461721 Public charity (501(c)(3)) Tulsa, OK
Form 990 (PDF)
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →
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Size
$100K–1M
What they do
Provides after-school enrichment and tutoring to help east Tulsa children grow into healthy adults.
Leadership
Debbie Gant · Executive Director · $53K
Money in and out
$335K revenue, $241K expenses
Bottom line
7% program efficiency
Where the money goes · FY2023
Total revenue
$335K
Pt VIII · Ln 12
Total expenses
$241K
Pt IX · Ln 25
Net assets
$161K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $94K
Where spending went · Part IX cols B–D
Program services $0.07 Management & general $0.93
Program efficiency
7%
of spending reaches programs
Operating runway
2.8mo
months of highly liquid reserves at operating expense rate
Surplus margin
+28%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$335K
FY2023▲ +85%
Total revenue
$335K
Pt VIII · Ln 12
Total expenses
$241K
Pt IX · Ln 25
Net assets
$161K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$94K
Total assetsPt X · Ln 16$163K
Program-expense ratioPt IX · col B7%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 46
Mission & Programs · Part III

Where the work happens

3 program services account for $16K of program spending, described in the organization's own filed words · FY2023.
01

Provides after school tutoring for three east Tulsa elementary schools

$9Kprogram expense
02

Provide direct basic needs to our clients or hosting community events

$5Kprogram expense
03

Provides seven weeks of summer camp for Tulsa youth

$1Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSpot 31
EINHdr · item D46-5461721
Principal addressHdr · item CTulsa, OK
WebsiteHdr · item Jspot31.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOK
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFYouth Development (O50)
Ruling yearIRS BMFSep 2014

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b6
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$53,088Pt VII · Sec A
Administrative Assistant
$41,000Pt VII · Sec A
Secretary Trustee
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Debbie Gant’s $38K as Executive Director is at the 76th percentile of top reported officer pay among 113 <$100K youth development 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Debbie Gant$37,580$53,088$53,388$52,414
Kielee Ferrell$22,242$41,000
Kazoua Her$35,116$17,671
Amber Jaber$6,750

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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Statement of Revenue

Part VIII
Contributions & grants100%$334K
Program service revenue$911
— government grantsLn 1e$204K
Total revenueLn 12$335K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.07 Management & general $0.93
Program services7%$16K
Management & general93%$225K
Total functional expensesLn 25$241K

Balance Sheet

Part X · end of year
CashLn 1$56K
Total assetsLn 16$163K
Total liabilitiesLn 26$2K
Total net assetsLn 32$161K
Months of cash on handcomputed2.8

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $56K · Operating expenses/yr $241K
2.8 months
Where the money goes
Program services
Program services $16K · Total expenses $241K
7%
Management & General
Management & general $225K · Total expenses $241K
93%
Fundraising
Fundraising $0 · Total expenses $241K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $130K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $334K · Total revenue $335K
100%
Government reliance
Government grants $204K · Total revenue $335K
61%
Earned-income share
Program service revenue $911 · Total revenue $335K
0.3%
Investment reliance
Investment income $0 · Total revenue $335K
0%
Program self-sufficiency
Program service revenue $911 · Total expenses $241K
0.4%
Growth & trend
Revenue growth (YoY)
This year $335K · Prior year $181K
+85%
Net-asset trend (YoY)
End of year $161K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $335K · Expenses $241K
+28%
Liabilities-to-Assets
Total liabilities — · Total assets $163K
Net-asset ratio
Net assets $161K · Total assets $163K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $163K
0%
People & payroll
Highest Reported Total Compensation
Individual Debbie Gant · Reported title Executive Director · Highest reported compensation $53K · Total expenses $241K
22%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $186K · Total expenses $241K
77%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 7%
Overhead ratio 93%
Fundraising cost ratio 0%
Revenue growth 85%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$6K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$131K revenue · ⤓ 990 PDF
FY2023$335K revenue · viewing · ⤓ 990 PDF
FY2022$181K revenue · ⤓ 990 PDF
FY2021$179K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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