Cherish a Child USA

Nonprofit profile at a glance

EIN
271976622
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-N 2011
Location
Austin, TX, USA
Phone
5126271847
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
AIDS

Official website

Reported finances

Revenue
$601,864
Expenses
$754,390
Assets
$185,901
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • BRENT PHILLIPS (PRESIDENT)

Highest reported compensation

  • BRENT PHILLIPS (PRESIDENT): $150,000 total reported compensation

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

Overview

Mission

Cherish a child USA is organized exclusively for charitable, religious, and educational purposes, including the making of distributions to organizations that qualify as exempt organizations under section 501c(3) of the internal revenue code, or the corresponding section of any future federal tax code, or its equivalent in foreign countries. Providing advocacy and funding for cherish uganda, in it's efford to orphaned or abandoned children living with HIV-AIDS.

What it reported doing in 2024

Providing advocacy and funding for cherish uganda, in its efforts to provide direct healthcare, love, food, housing, and education to orphaned or abandoned children living with HIV-AIDS

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 96% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 80
  • Accountability: 66
  • Sustainability: 19
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.6%; rating input score 80
  • Program expense ratio: 63.5%; rating input score 64
  • Fundraising efficiency: $122.87 raised per $1 spent on fundraising; rating input score 88; 88th 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: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Pass
    • 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; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 20th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -25.3%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 19.9%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 79.6% of revenue deployed · 63.5% of spending went to programs
  • Governance: 6 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $479K in reported program spending
  • Leadership: top reported pay $150K · 7 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 5 of 8 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.