Atlanta Childrens Foundation Inc

Nonprofit profile at a glance

EIN
300059722
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2010, Form 990-N 2009
Location
Atlanta, GA, USA
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Foster Care

Official website

Reported finances

Revenue
$1,140,472
Expenses
$966,880
Assets
$3,788,139
Liabilities
$1,879,678

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

Leadership & pay

2 people listed

Executive titles in this filing

  • Robert K Willis (Executive Director)

People named in this filing

  • Kevins Willis (Director)
  • Robert K Willis (Executive Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The enduring mission of Atlanta Childrens Foundation is to connect individuals organizations and resources to meet the physiological educational and cultural needs of children in foster care in Atlanta across the state of Georgia and throughout the Southeastern United States.

What it reported doing in 2024

Nestled in the North Georgia Mountains THE Villages 250-acre campus offers a safe and stable environment providing a continuum of care experiential learning and therapeutic programming for children and youth 6-21 years of age.

Operating model

Revenue model
Earned-program. 85% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 35
  • Transparency & Controls: 100
  • Accountability: 12
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37%; rating input score 37
  • Program expense ratio: 43.7%; rating input score 44
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.2%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 3.92; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.5; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 17% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 11.4% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 37% of revenue deployed · 43.7% of spending went to programs
  • Governance: 0 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $422K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 37 of 37 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.