Both Ends Believing Inc

Nonprofit profile at a glance

EIN
272916150
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Plano, TX, USA
Phone
6028814987
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adoption

Reported finances

Revenue
$4,044,075
Expenses
$3,486,931
Assets
$1,829,236
Liabilities
$17,263

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

Leadership & pay

16 people listed

Executive titles in this filing

  • MARK SCHWARTZ (PRESIDENT (TERM END 12.24))

Highest reported compensation

  • MARGARET MCKISSACK (VP EXTERNAL AFFAIRS): $173,714 total reported compensation
  • LOUIS SANCHEZ (DIRECTOR OF IMPLEMENTATION): $160,651 total reported compensation
  • FRANK GARROT (VP STRATEGIC PARTNERSHIPS): $158,212 total reported compensation

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

Overview

Mission

Transforming global child welfare through technology and collaboration

What it reported doing in 2024

Both ends believing collaborates with governments and organizations around the world by sharing children first software to help fix the global child welfare system. As a result, thousands of children who were growing up in institutions are finally realizing their best potential in the care of loving families. In 2024, beb experienced incredible growth, and cfs is now used by 14 countries. In 2024, 2,174 children were moved to a family through cfs and 28,000 children are no longer "paper files" but have identities through active profiles in cfs. With this technology, government child welfare systems are more secure, transparent, and effective for the children they serve.

Operating model

Revenue model
Donor-supported. 99% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 63
  • Accountability: 90
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.2%; rating input score 63
  • Program expense ratio: 72.8%; rating input score 73
  • Fundraising efficiency: $8.12 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 21st percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.8%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 21.2%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 22.3% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 17.1% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 29.3% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 63.2% of revenue deployed · 72.8% of spending went to programs
  • Governance: 10 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.5M in reported program spending
  • Leadership: top reported pay $174K · 16 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $146K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Officer compensation ratio scored 11/100.