Equity Before Birth FY2021 filing

Tax-deductible

Durham, NC501(c)(3)Since 2020Human ServicesEIN 85-2675630

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To save the lives of black and brown mamas, birthing people and their infants by increasing access to critical pregnancy related support and enhancing the Birth experience

501(c)(3) charity; gifts are tax-deductible.
52¢ of each $1 spent went to programs.
$50K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $151K a year · 25% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
52%
of spending
Worth a look: 52% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$50K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
Cash reserves
17 mo
of spending, in cash
Looks good: 17.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
13
named funders · $386K
Looks good: 13 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$548K
×22 vs prior year
Spent
$229K
To programs
52%
Net assets
$325K
By yearFY2020–FY2025
Revenue
$548K
FY2021▲ ×22
Revenue by fiscal year
FY2020$24K
FY2021$548K
FY2022$538K
FY2023$518K
FY2024$641K
FY2025$761K
Expenses
$229K
FY2021
Expenses by fiscal year
FY2020Not on file
FY2021$229K
FY2022$540K
FY2023$431K
FY2024$495K
FY2025$553K
Net assets
$325K
FY2021▲ ×54
Net assets by fiscal year
FY2020$6K
FY2021$325K
FY2022$322K
FY2023$409K
FY2024$554K
FY2025$749K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2020.

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

Where the money goes

52 cents of each dollar spent went to programs.

Program services 52% · $119K Management & general 48% · $110K

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

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Who runs it and what they're paid

9 people listed on the 990; $50K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$49,996Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Joy Spencer’s $87K as Executie Director is at the 77th percentile of top reported officer pay among 2168 $100K–1M human services 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Joy Spencer$86,855$105,927————
Shaqwelle Mauesby-Greeene—$76,044————
Joy Spencer——$75,102$67,866$49,996$8,801
Terrinae Watson$67,134$72,643————
Liat Shemer$70,569—————
Shemer Liat—$70,169————
Shaqwelle Mauesby-Greene$65,292—————
Breann Wyman$20,733$17,381————

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 15aNo

Programs and updates

Improves Black maternal and infant health by providing access to paid leave, doulas, transport, therapy, and baby supplies.

Provided by the organization

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3 program services account for $103K of program spending, described in the organization's own filed words · FY2021.
01

We provided supplemental income to birthers who recently experienced a birth event in order to give them the time they needed to heal and bond with their babies and still be able to pay their bills and provide food for their families.

$46Kprogram expense
02

We cover the cost of services that improve birth and healing outcomes such as birth Doula support, breastfeeding classes, birthing classes, and new baby classes. We partner with culturally congruent organizations that work directly for and are a part of, the community we are serving.

$34Kprogram expense
03

We provide funds for mothers to purchase essential items for the safety of new babies such as car seats, cribs, and strollers. We also provide grants to cover the cost of transportation to and from prenatal and postnatal medical appointments.

$23Kprogram 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 · received and paid
Grants received · FY2024
See all 13 funders →
Grants paid · 12 grants · $321K · 2021–2025
Unitemized GrantFY2025$18,000
Unitemized GrantFY2024$13,200
Unitemized GrantFY2023$6,500
Unitemized GrantFY2022$90,996
Unitemized GrantFY2022$46,950
Unitemized GrantFY2022$35,996
Unitemized GrantFY2022$2,450
Unitemized GrantFY2022$2,100
Unitemized GrantFY2021$45,550
Unitemized GrantFY2021$34,484
Unitemized GrantFY2021$23,000
Unitemized GrantFY2021$2,000

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$548K
Ln 12
Gifts and grantsLn 1h$548K
Money outPt IX
$229K
Ln 25
Programscol B$119K
Managementcol C$110K
Owns and owesPt X
$325K
net assets · Ln 32
Cash and savingsLn 1–2$325K
Total assetsLn 16$325K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$548K
Government grantsLn 1e$0
Noncash giftsLn 1g$1K
Fundraising eventsLn 1c$10K
Gains on assetsLn 7$0
Total revenueLn 12$548K
Assets in detailPt X, end of year
CashLn 1$44K
SavingsLn 2$281K
Cash and savings togetherLn 1–2$325K
InvestmentsLn 11–13$0
Other assetsLn 15$0
Total assetsLn 16$325K
LiabilitiesLn 26$0
Net assetsLn 32$325K
OperationsPt I, VI
EmployeesI 55
VolunteersI 671
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$6K$325K
InvestmentsLn 11–13$0$0
Total assetsLn 16$6K$325K
LiabilitiesLn 26$0$0
Net assetsLn 32$6K$325K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$113K$113K
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$50K$0$50K$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$38K$6K$31K$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$8K$0$8K$0
Payroll taxesLn 10$6K$0$6K$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$7K$0$7K$0
Information technologyLn 14$2K$0$2K$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$1K$0$1K$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$1K$0$1K$0
All other expensesLn 24e$3K$0$3K$0
Total functional expensesLn 25$229K$119K$110K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $761K$553K$208K$749K 990 PDF
FY2024 $641K$495K$146K$554K 990 PDF
FY2023 $518K$431K$86K$409K 990 PDF
FY2022 $538K$540K−$2K$322K 990 PDF
FY2021 Viewing $548K$229K$319K$325K 990 PDF
FY2020 $24K$6K 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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $547,634 across 14 lines filed
VIII-1a Federated campaigns$123,620
VIII-1b Membership dues$0
VIII-1c Fundraising events$9,946
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$414,068
VIII-1g Noncash contributions (included above)$1,098
VIII-1h Total contributions, gifts and grants$547,634
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$547,634
Part IX · Statement of functional expenses $228,718 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $112,633$112,633
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $49,996 · Fundraising $0$49,996
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $6,248 · Management $31,308 · Fundraising $0$37,556
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $7,976 · Fundraising $0$7,976
IX-10 Payroll taxesPrograms $0 · Management $6,147 · Fundraising $0$6,147
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $0 · Management $7,329 · Fundraising $0$7,329
IX-14 Information technologyPrograms $0 · Management $2,031 · Fundraising $0$2,031
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $1,200 · Fundraising $0$1,200
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $1,265 · Fundraising $0$1,265
IX-24e All other expensesPrograms $0 · Management $2,585 · Fundraising $0$2,585
IX-25 Total functional expensesPrograms $118,881 · Management $109,837 · Fundraising $0$228,718
Part X · Balance sheet $324,883 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $5,967$44,339
X-2 Savings and temporary cash investmentsStart of year $0$280,544
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $5,967$324,883
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $5,967$324,883
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $5,967$324,883
X-33 Total liabilities and net assetsStart of year $5,967$324,883
Part XI · Reconciliation of net assets $324,883 net assets at year end
XI-1 Total revenue$547,634
XI-2 Total expenses$228,718
XI-3 Revenue less expenses$318,916
XI-4 Net assets at start of year$5,967
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$324,883

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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