Adopting Children Today Information and Option Network

Nonprofit profile at a glance

EIN
311424967
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
Dayton, OH, USA
Phone
9372776101
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adoption

Reported finances

Revenue
$214,540
Expenses
$260,087
Assets
$128,308
Liabilities
$22,413

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

8 people listed

Highest reported compensation

  • PATRICIA HILL (EXECUTIVE DI): $39,028 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A.c.t.i.o.n believes that every child has the right to a loving, caring and supportive family to aid in their growth as a moral, functional member of society. At times this is not possible in a family of a child's birth and adoption becomes the means for a child to have a loving and permanent home.

What it reported doing in 2013

Conduction of adoption and foster care support services including pre- adoption and post-adoption services to those who need them. Placement of children with qualified parents and homes.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 20
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.4%; rating input score 99
  • Program expense ratio: 82%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -21.2%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 15%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -14.8% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -19.4% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 99.4% of revenue deployed · 82% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $213K in reported program spending
  • Leadership: top reported pay $39K · 8 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2011 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.