Child Sponsorship Program Inc
Nonprofit profile at a glance
- EIN
- 592714867
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024
- Location
- Austell, GA, USA
- Phone
- 6786407203
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Relief
Reported finances
- Revenue
- $382,459
- Expenses
- $428,120
- Assets
- $262,587
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Highest reported compensation
- CHARLES SCOTT (MANAGING DIRECTOR): $36,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Operating an elementary school and a vocational school and providing daily meals to students in port-au-prince, haiti. Repair and rebuild earthquake damage to school.
What it reported doing in 2024
Provide daily meals to students along with operating an elementary school that host a vocational school as well. Provide summer camps and grants for education and meals
Operating model
- Revenue model
- Donor-supported. 83% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Some filing-based governance responses are negative or unanswered and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 37
- Accountability: 60
- Sustainability: 31
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.8%; rating input score 91
- Program expense ratio: 81.1%; rating input score 81
- Fundraising efficiency: $10.51 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings
Transparency & Controls
- Consistency checks: 80%; rating input score 80; 1st percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- 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: 0%; rating input score 0; 19th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 91.7%; rating input score 92; 25th percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -11.9%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0.61; rating input score 29; 29th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 8.4%; rating input score 30; 30th percentile among comparable filings
Growth
- Program expense growth: 33.5% per year; rating input score 100; 92nd percentile among comparable filings
- Revenue growth: 3.3% per year; rating input score 100; 43rd percentile among comparable filings
- Asset growth: 22% per year; rating input score 100; 86th percentile among comparable filings
Details
- Where the money goes: 90.8% of revenue deployed · 81.1% of spending went to programs
- Governance: 11 of 12 board members independent · 1 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $132K in reported program spending
- Leadership: top reported pay $36K · 6 people listed · 0 of 6 pay-setting controls reported
- Consistency: 19 of 21 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors, foreign activity, and executive pay
- Filing history: 7 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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 — Accountability: Governance controls: 5 of 6 not reported.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
- High — Sustainability: Operating margin scored 20/100.
- High — Sustainability: Total-asset coverage ratio scored 29/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 30/100.