A Child's Hope Foundation

Nonprofit profile at a glance

EIN
043683765
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Orem, UT, USA
Phone
8014349200
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adoption

Official website

Reported finances

Revenue
$2,499,360
Expenses
$2,054,556
Assets
$1,412,505
Liabilities
$54,333

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • PERRY BRATT (DIRECTOR AND PRESIDENT)
  • STEPHEN KENT WHITE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • STEPHEN KENT WHITE (EXECUTIVE DIRECTOR): $96,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A child's hope foundation elevates how the world cares for orphans and vulnerable children.

What it reported doing in 2024

Train: connecting and equipping caregivers and other leaders in the orphan care space."train" encompasses the work we do in elevating care for children through the thrive program and the collectiveour network of care providers. The collective provides the opportunity for workers in the orphan care space to join like-minded individuals for collaboration and access to training and resources. The three types of events we organize are roundtables (events open to the public where we bring subject matter experts together to discuss a specific topic with participants), town halls (online, members-only meet-and-greets geared towards learning about the good work being done around the world) and lastly, workshops (curated conversations about a specific topic). In 2024, 118 new members joined the collective, bringing the total number of members up to 197. We hosted 47 events including 3 in-person conferences, 16 workshops, 6 town halls, and 14 roundtables.the thrive program is a process that assesses each partner home in 15 standards of care for children. In baja, mexico, the assessment is completed as a discussion between the home's leadership and a representative from a child's hope foundation. In other parts of the world, vetted deployment partners who are trained and coached by a child's hope team members assess the homes in their network. The assessment results lead to an improvement roadmap - a tangible, prioritized plan for how the home can continue to improve the environment so their children can thrive. 43 homes in 6 countries participated in the thrive program in 2024, improving the care for 1,864 children.

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 56% for direct work, and 44% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 71
  • Accountability: 95
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.4%; rating input score 67
  • Program expense ratio: 81.7%; rating input score 82
  • Fundraising efficiency: $5.81 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 86.7%; rating input score 87; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 97.5%; rating input score 97; 33rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.8%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 23.9% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 23% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 21.1% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 67.4% of revenue deployed · 81.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.7M in reported program spending
  • Leadership: top reported pay $96K · 12 people listed
  • Consistency: 31 of 33 current checks pass · 2 findings to review
  • Schedules: 8 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 8 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 56/100.