Child Guidance & Family Solutions Foundation Inc

Nonprofit profile at a glance

EIN
341551619
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
Akron, OH, USA
Phone
3307620591
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$452,628
Expenses
$190,521
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • ELAINE HARLIN (PRESIDENT)

Highest reported compensation

  • MATTHEW RISH (VP FINANCE): $129,519 total reported compensation
  • ELAINE HARLIN (PRESIDENT): $128,422 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The foundation is organized and operated exclusively for the benefit of child guidance & family solutions (the agency). The purpose and objective of the foundation is to, through a development program, actively seek gifts, contributions, donations, and bequests for the benefit of agency and all funds received by the foundation will be dedicated to and invested for such purpose.

What it reported doing in 2013

The foundation has three major fundraisers each year - "mending hearts and minds breakfast," which honors a person who has been a friend of children and supports or collaborates with the agency, "growing up akron," and "vices & virtues," which brings awareness of the agency and the people it serves. The agency has been its own "best kept secret" and the foundation is seeking grants and other funding to increase the number of clients it serves annually.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, 2% for grants, and 39% for affiliated organizations.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 92
  • Accountability: 18
  • Sustainability: 48
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.2%; rating input score 39
  • Program expense ratio: 28.8%; rating input score 29
  • Fundraising efficiency: $0.53 raised per $1 spent on fundraising; rating input score 5; 5th 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: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 57.9%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 17.8%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 71.5% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: -73.9% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 39.2% of revenue deployed · 28.8% of spending went to programs
  • Governance: 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $55K in reported program spending
  • Leadership: top reported pay $130K · 13 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 3 filing years from 2011 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Financial Efficiency: Program expense ratio scored 29/100.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.