Believe In Tomorrow National Children's Foundation

Nonprofit profile at a glance

EIN
521332737
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Baltimore, MD, USA
Phone
4107441032
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Patient Services - Entertainment, Recreation

Official website

Reported finances

Revenue
$12,293,766
Expenses
$1,824,704
Assets
$23,191,702
Liabilities
$340,797

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

28 people listed

Executive titles in this filing

  • MARYANNE DAVIS (CEO)
  • BRIAN MORRISON (PRESIDENT)

Highest reported compensation

  • MARYANNE DAVIS (CEO): $107,899 total reported compensation
  • CHRISTIE HUNTER (SECRETARY/TREASURER/CFO): $93,671 total reported compensation
  • BRIAN MORRISON (PRESIDENT): $68,959 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The believe in tomorrow children's foundation provides exceptional hospital and respite housing services to critically ill children and their families. We believe in keeping families together during a child's medical crisis, and that the gentle cadence of normal family.

What it reported doing in 2025

Children's housing believe in tomorrow owns and operates seven respite housing properties: believe in tomorrow house by the sea, believe in tomorrow house by the sea ii, and believe in tomorrow house on the bay, all located in ocean city, Maryland; believe in tomorrow house on fenwick island, located in fenwick island, Delaware; believe in tomorrow house on wisp mountain and believe in tomorrow at deep creek lake, co-located in the wisp mountain resort in mchenry, Maryland; and believe in tomorrow house at pinnacle falls, located just outside asheville, North Carolina. The believe in tomorrow children's house at johns hopkins has been the cornerstone of believe in tomorrow's hospital housing program for over 30 years. It has provided an average of 2,000 individual overnight accommodations per month to families from every state in the u.s. And over 90 countries worldwide. Believe in tomorrow is proud to be building a brand new, state-of-the-art facility, located at 45 north wolfe street in baltimore, Maryland. During construction, our hospital housing program remains active and committed to supporting families in their time of greatest need. Through our continued partnership with the residence innjohns hopkins campus, we are able to provide families with a comforting home away from home. Although these families are located off-site, each family is a guest of the believe in tomorrow children's house with our team managing every detail of their stay. Program remains active and committed to supporting families in their time of greatest need. Through our continued partnership with the residence inn johns hopkins campus, we are able to provide families with a comforting home away from home. Although these families are located off-site, each family is a guest of the believe in tomorrow children's house with our team managing every detail of their stay.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 16%; rating input score 16
  • Program expense ratio: 92%; rating input score 92
  • Fundraising efficiency: $189.77 raised per $1 spent on fundraising; rating input score 90; 90th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 92%; rating input score 92; 21st percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 85.2%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 12.71; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 87; 87th percentile among comparable filings
  • Officer compensation ratio: 14.8%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 12.5% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 16% of revenue deployed · 92% of spending went to programs
  • Governance: 23 of 25 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $108K · 28 people listed
  • Highest-paid contractors: 3 contractors listed · $855K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.