Charity Search / TWO BY TWO CHARACTER DEVELOPMENT
Youth Development (O50) IRS Verified DX Registered 990 on File

TWO BY TWO CHARACTER DEVELOPMENT

EIN: 38-3908793 · DUBUQUE, IA 52002-3886 · United States · FY 2025 Data
3 out of 5 53 / 100 Based on 2+ years of filings
Financial strength (30%) 75/100
Reliability (20%) 50/100
Effectiveness (25%) 81/100
Impact (25%) No data yet
Financial data: FY 2025 · Scored 9/13/2026
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CharityAI™ Score
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Financial Overview — FY 2025
$686K
Total Revenue
$620K
Total Expenses
$629K
Net Assets
13
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 92.3%
Fundraising Efficiency 28.3%
Operating Reserve 12.18x
Liability-to-Asset 5.3%
Revenue Diversification 75.1%
Executive Compensation $57K
Compared with Peers
FY 2025
Compared with 2,394 similar organizations (United States, Youth Development, $100K–$1M in expenses), FY 2025.
This organization Middle half of peers (P25–P75) Peer median
Ratio This org Peer median Position (P10 → P90)
Program expense ratio
Program expenses / total expenses · higher is better
92.3% 88.3%
P10P90
Above median
Admin expense ratio
Management and general / total expenses · lower is better
4.1% 8.8%
P10P90
Above median
Fundraising expense ratio
Fundraising expenses / total expenses · lower is better
3.6% 0.0%
P10P90
Bottom quarter
Fundraising efficiency
Fundraising expenses / gross fundraising income · lower is better
28.3% 10.1%
P10P90
Below median
Operating reserve
Months of expenses covered by net assets · higher is better
12.2 mo 6.9 mo
P10P90
Above median
Liabilities to assets
Total liabilities / total assets · lower is better
5.3% 0.5%
P10P90
Below median
Revenue concentration
Share of revenue from the largest source · lower is better
75.1% 92.8%
P10P90
Above median
Revenue growth
Year over year revenue growth
-5.0% 6.7%
P10P90
Expense growth
Year over year expense growth
2.0% 8.2%
P10P90
Surplus margin
Surplus as a share of revenue
9.7% 2.7%
P10P90
Financial History
Year Revenue Expenses Net Assets Program % Staff
2025 $686K $620K $629K 92.3% 13
2024 $722K $607K $562K 93.3% 12
2023 $655K $405K $448K 83.8% 6
2022 $269K $260K $198K 84.7% 7
2021 $278K $231K N/A — 9
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Organization Details
EIN
38-3908793
State
IA
City
DUBUQUE
ZIP
52002-3886
Classification
O50
Category
Youth Development
Rating
3★
Coverage
A
Last Updated
Aug 2026
IRS Ruling Year
2005
Form 990
On File
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