All Star Children's Foundation Inc
Nonprofit profile at a glance
- EIN
- 202182079
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Sarasota, FL, USA
- Phone
- 9412176503
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Fund Raising and Fund Distribution
Reported finances
- Revenue
- $3,854,498
- Expenses
- $4,066,212
- Assets
- $10,538,367
- Liabilities
- $2,866,609
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- DENISE MARZULLO (CEO)
Highest reported compensation
- DENISE MARZULLO (CEO): $247,199 total reported compensation
- KRISTIN HOFFMAN (CPO): $216,860 total reported compensation
- STEPHEN FANCHER (DIRECTOR): $204,815 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of all star children's foundation, inc. Is to build a brighter future for children in foster care through innovation, science, and compassion.
What it reported doing in 2024
All star has welcomed additional foster families to reside on campus. We continue to serve children and families who are engaged with the child welfare system to deliver trauma-informed services. Our 6 core programs were implemented more in-depth for foster parent training, foster parent support, birth parent engagement, evidence-based mental health interventions, enrichment programs and trauma-informed systems collaboration. Process improvement cycles are underway and continue to inform the work we do.
Operating model
- Revenue model
- Grant-funded. 66% of the money available for current operations came from government grants.
- 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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 62
- Accountability: 95
- Sustainability: 36
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75%; rating input score 75
- Program expense ratio: 70.9%; rating input score 71
- Fundraising efficiency: $6.77 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings
Transparency & Controls
- Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- 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: Missing
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -5.5%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 2.59; rating input score 70; 70th percentile among comparable filings
- Liabilities to assets ratio: 0.27; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 16.4%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: 26.1% per year; rating input score 100; 90th percentile among comparable filings
- Revenue growth: 17.1% per year; rating input score 100; 85th percentile among comparable filings
- Asset growth: 21.6% per year; rating input score 100; 86th percentile among comparable filings
Details
- Where the money goes: 75% of revenue deployed · 70.9% of spending went to programs
- Governance: 10 of 10 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $2.9M in reported program spending
- Leadership: top reported pay $247K · 14 people listed · 0 of 6 pay-setting controls reported
- Consistency: 32 of 33 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 4 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Financial Efficiency: Fundraising efficiency scored 25/100.
- High — Sustainability: Operating margin scored 19/100.
- Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 16/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.