Children for Children Foundation
Nonprofit profile at a glance
- EIN
- 133880287
- IRS 990 coverage
- 2009–2010
- Forms available
- Form 990 2010
- Location
- New York, NY, USA
- Phone
- 9177468182
- Rating confidence
- Limited
- Sector
- Fund Raising and/or Fund Distribution
Reported finances
- Revenue
- $16,868
- Expenses
- $218
- Assets
- $2,340,800
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.
Leadership & pay
7 people listed
Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Children for children foundation ("children for children") was founded in march 1996 and organized with a mission to foster a greater sense of community involvement and social responsibility in young people through volunteerism. Continued on schedule o, third page.
What it reported doing in 2010
During fiscal year 2011, children for children foundation continued its process of merging its operations with points of light institute-a 501(c)(3) organization and the sole member of children for children foundation. No program services were implemented in fiscal year 2011 as a result of the pending merger.
Operating model
- Revenue model
- Investment-supported. 73% of the money available for current operations came from recurring investment income.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 93
- Accountability: 90
- Sustainability: 85
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 18th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 98.7%; rating input score 100; 100th percentile among comparable filings
- Total-asset coverage ratio: 10,737.61; rating input score 100; 100th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
- Officer compensation ratio: 109.6%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -197.5% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: -11.1% per year; rating input score 0; 21st percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $15K · 7 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 5 filed schedules
- Filing history: 2 filing years from 2009 to 2010
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Officer compensation ratio scored 3/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.