Child Focus
Nonprofit profile at a glance
- EIN
- 310952668
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Cincinnati, OH, USA
- Phone
- 5137521555
- Rating
- 89
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $23,118,635
- Expenses
- $23,312,618
- Assets
- $12,367,073
- Liabilities
- $3,820,852
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
23 people listed
Executive titles in this filing
- Joe Lynch (President)
- Shanon Debra (Vice President)
- Pamela Lindeman (CEO)
Highest reported compensation
- Pamela Lindeman (CEO): $199,440 total reported compensation
- Laura Stith Deck (CCO): $157,657 total reported compensation
- Meghan Gossett (Nurse Practitioner): $148,461 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Child focus strengthens the quality of life for 20,000 individuals in central and southern Ohio by developing thriving kids, strong families and successful adults
What it reported doing in 2024
Early learning - includes head start and early head start for children birth through five years of age in a center based or home based setting. These programs are for income eligible families and promote healthy growth and development, parenting education, nutrition education and other supports. Program performance standards require that 10% of enrollment be made available to children with disabilities. Other programming includes day care services, kindergarten enrichment and before and after school care in the west Clermont school district. Over 900 children are helped annually in center or home based programs throughout Clermont county.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 98% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 29
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.4%; rating input score 87
- Program expense ratio: 86.1%; rating input score 86
- Fundraising efficiency: $249.33 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- 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: 100%; rating input score 100; 66th 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: -0.8%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 0.53; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: 0.31; rating input score 45; 45th percentile among comparable filings
- Officer compensation ratio: 4.9%; rating input score 52; 52nd percentile among comparable filings
Growth
- Program expense growth: 5.9% per year; rating input score 100; 48th percentile among comparable filings
- Revenue growth: 5.3% per year; rating input score 100; 46th percentile among comparable filings
- Asset growth: 2.9% per year; rating input score 100; 22nd percentile among comparable filings
Details
- Where the money goes: 87.4% of revenue deployed · 86.1% of spending went to programs
- Governance: 15 of 15 board members independent · 9 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $20.1M in reported program spending
- Leadership: top reported pay $199K · 23 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 2 contractors listed · $245K reported
- Consistency: 38 of 38 current checks pass
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 8 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 — Sustainability: Operating margin scored 27/100.
- High — Sustainability: Total-asset coverage ratio scored 17/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 45/100.
- Review — Sustainability: Officer compensation ratio scored 52/100.