Eruka EIN 88-3073054

Eruka

EIN  88-3073054 Public charity (501(c)(3)) Cincinnati, OH
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Combats housing discrimination through research and education on appraisal and assessment biases.
Leadership
Deeandria Hampton · Chair · $1K
Money in and out
$114K revenue, $35K expenses
Bottom line
58% program efficiency

Combats housing discrimination through research and education on appraisal and assessment biases. For fiscal year 2025 it reported $114K in revenue, $35K in expenses, and $210K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$114K
Pt VIII · Ln 12
Total expenses
$35K
Pt IX · Ln 25
Net assets
$210K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $79K
Where spending went · Part IX cols B–D
Program services $0.58 Management & general $0.42
Program efficiency
58%
of spending reaches programs▲ +354% vs prior filing year
Operating runway
65.6mo
months of highly liquid reserves at operating expense rate▼ -71% vs prior filing year
Surplus margin
+69%
revenue over expenses, this year▼ -28% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$114K
FY2025▼ -12%
Expenses
$35K
FY2025▲ +500%
Total assets
$210K
FY2025▲ +60%
Total liabilities
$79
FY2025
Total revenue
$114K
Pt VIII · Ln 12
Total expenses
$35K
Pt IX · Ln 25
Net assets
$210K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$79K
Total assetsPt X · Ln 16$210K
Program-expense ratioPt IX · col B58%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

3 program services account for $20K of program spending, described in the organization's own filed words · FY2025.
01

Investigated the historical link between housing prices and federal policies. Created new educational materials examining these links and their connections to the affordable housing crisis.

$9Kprogram expense
02

Conducted an empirical study on the regressivity of property taxes relative to wealth and income. The results of this study were presented at and are to be published by the Federal Reserve Bank of Boston.

$8Kprogram expense
03

Completed empirical research and gave talks on racial inequality in appraisal industry for Fair Housing workshops and as an expert witness for federal court cases.

$3Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CEruka
EINHdr · item D88-3073054
Principal addressHdr · item CCincinnati, OH
WebsiteHdr · item Jwww.eruka.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOH
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCommunity Development (S99)
Ruling yearIRS BMFJul 2023

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
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
$751Pt VII · Sec A
Vice Chair
$751Pt VII · Sec A
$751Pt VII · Sec A
$751Pt VII · Sec A
$751Pt VII · Sec A
Director
$0Pt VII · Sec A

Deeandria Hampton’s $751 as Chair is at the 1st percentile of top reported officer pay among 1711 $100K–1M community 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.

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Statement of Revenue

Part VIII
Program service revenue$60K · 53%
Contributions & grants$54K · 47%
Program service revenue53%$60K
Contributions & grants47%$54K
Investment income$75
Total revenueLn 12$114K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.58 Management & general $0.42
Program services58%$20K
Management & general42%$15K
Total functional expensesLn 25$35K

Balance Sheet

Part X · end of year
CashLn 1$194K
Total assetsLn 16$210K
Total liabilitiesLn 26$79
Total net assetsLn 32$210K
Months of cash on handcomputed65.6

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $194K · Operating expenses/yr $35K
65.6 months
Where the money goes
Program services
Program services $20K · Total expenses $35K
58%
Management & General
Management & general $15K · Total expenses $35K
42%
Fundraising
Fundraising $0 · Total expenses $35K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $36K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $54K · Total revenue $114K
47%
Government reliance
Government grants $0 · Total revenue $114K
0%
Earned-income share
Program service revenue $60K · Total revenue $114K
53%
Investment reliance
Investment income $75 · Total revenue $114K
0%
Program self-sufficiency
Program service revenue $60K · Total expenses $35K
170%
Growth & trend
Revenue growth (YoY)
This year $114K · Prior year $129K
-12%
Net-asset trend (YoY)
End of year $210K · Beginning of year $131K
+60%
Balance sheet
Surplus Margin
Revenue $114K · Expenses $35K
+69%
Liabilities-to-Assets
Total liabilities $79 · Total assets $210K
0%
Net-asset ratio
Net assets $210K · Total assets $210K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $210K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Deeandria Hampton · Reported title Chair · Highest reported compensation $751 · Total expenses $35K
2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $13K · Total expenses $35K
37%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 58%
Overhead ratio 42%
Fundraising cost ratio 0%
Revenue growth -12%

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.

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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
FY2025 (Latest)$114K revenue · viewing · ⤓ 990 PDF
FY2024$129K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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