All God's Children Inc
Nonprofit profile at a glance
- EIN
- 611312008
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Nicholasville, KY, USA
- Phone
- 8598815010
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Centers to Support the Independence of Specific Populations
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,950,458
- Expenses
- $1,789,194
- Assets
- $2,848,084
- Liabilities
- $5,756
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- JONATHAN SMITH (CEO)
Highest reported compensation
- KARL SMITH (CFO & CO-FOUNDER): $86,037 total reported compensation
- JONATHAN SMITH (CEO): $79,785 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provides care and support to young mothers and their children and families. Through christ-centered ministries, our non-profit organization offers safe, temporary shelter and programs which address their physical, emotional, education and spiritual needs. By offering sufficient support and life skills, we believe that young women can move beyond challenging circumstances to become loving parents and productive citizens.
What it reported doing in 2024
The therapeutic foster care program was added to the organization's services in the fall of 2012. The agc foster program primarily exists to provide a consistent and fluid transition to young mothers and their children to move into a loving foster home. While in these homes, the youth will be provided ongoing treatment services- counseling, psycho-educational groups, etc. In addition, they will continue to receive regular parenting education both at agc and in the foster home. While teenage mothers have historically been our target population, agc foster homes will also be trained and certified to care for all children, birth to age 18- male or female. These foster homes will be provided a reimbursement of services based on the child's per diem allotment provided by the state. These amounts are predetermined based on the agency's payment of each youth by the commonwealth of Kentucky. Agc's tfc programming is also partially funded by private donors; this includes businesses, indviduals, and faith-based communities.
Operating model
- Revenue model
- Earned-program. 88% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 92
- Accountability: 69
- Sustainability: 58
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.1%; rating input score 77
- Program expense ratio: 86.9%; rating input score 87
- Fundraising efficiency: $2.15 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings
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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 77.8%; rating input score 78; 17th percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 8.3%; rating input score 58; 58th percentile among comparable filings
- Total-asset coverage ratio: 1.59; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
- Officer compensation ratio: 9.3%; rating input score 39; 39th percentile among comparable filings
Growth
- Program expense growth: 4.9% per year; rating input score 100; 42nd percentile among comparable filings
- Revenue growth: 7.6% per year; rating input score 100; 57th percentile among comparable filings
- Asset growth: 9.5% per year; rating input score 100; 57th percentile among comparable filings
Details
- Where the money goes: 77.1% of revenue deployed · 86.9% of spending went to programs
- Governance: 7 of 9 board members independent · 5 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $1.6M in reported program spending
- Leadership: top reported pay $86K · 10 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 6 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 — Financial Efficiency: Fundraising efficiency scored 6/100.
- Review — Accountability: Governance controls: 4 of 9 not reported.
- Review — Sustainability: Operating margin scored 58/100.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.
- Moderate — Sustainability: Officer compensation ratio scored 39/100.