Children for Tomorrow

Nonprofit profile at a glance

EIN
271342986
IRS 990 coverage
2021–2025
Forms available
Form 990 2025
Location
Las Vegas, NV, USA
Phone
7028662912
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$171,079
Expenses
$201,000
Assets
$4,215,150
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • STEFANIE GRAF (PRESIDENT)

People named in this filing

  • STEFANIE GRAF (PRESIDENT)
  • SHAWN CABLE (DIRECTOR)
  • ANDRE AGASSI (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the foundation is the support of public healthcare, research and youth welfare. The foundation initiates and heads individual projects which benefit a healthy development of children and adolescents who are victims of war, persecution or other forms of organized violence. The foundation establishes and runs offices in war-deprived areas and offers medical and psycho-therapeutic programs for affected children, supports training and education for them and supports related research projects. The foundation finances trust funds in order to fulfill the above mentioned purposes.

What it reported doing in 2025

Children for tomorrow financed ambulant psychotherapeutic and psychiatric therapies for young refugess in cooperation with the university clinic of hamburg-eppendorf. All of our patients in our ambulance in hamburg were traumatized due to their experiences in their home-country and on their flights to germany and therefore suffered from different psychological illnesses. Due to the medical system in germany, refugees who don't speak german can't get the suitable therapy they so desperatly need to get healed, because health insurances don't pay for translators. Children for tomorrow also filled this important gap by financing translators who are the basis for a successful treatment. All treatments started with a psychiatric diagnostic, an individual therapeutic plan followed by single and group sessions. The number of patients rised constantly during the last four years, as did the number of hired therapists and translators. Over 200 patients were treated in our clinic.in addition to psychotherapy and translators, children for tomorrow also financed art therapy sessions. Art therapy gives young refugees who don't speak german the opportunity to develop their nonverbal expressions by using artistic methods. Art therapy uses classical creative methods such as painting, but also very specific techniques adapted for young refugees such as collages, pottery, film and photography.children for tomorrow also offered a variety of psychosocial programs in the last five years that serve as a suitable supplement to the treatment forms mentioned above. Since the young refugees don't have a daily schedule and usually don't have a social net that gives them security, children for tomorrow financed programs to improve their backgrounds and to give them additional stability in a social setting with other children. Children for tomorrow accompanied refugees who just arrived in germany to their schools and worked out individual plans to support their education. We financed language courses, advised teachers how to deal with the symptoms refugees show due to their traumas and we mediated between teachers, refugees, guardians and the foreigners registration office. Children for tomorrow's mission is to heal the inner wounds of these young refugees by giving them the best individual support and treatment they need to have a healthy future.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% 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. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 72
  • Accountability: 70
  • Sustainability: 51
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -17.5%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 20.97; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -9.5% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -4.8% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 39.1% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $201K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules · includes foreign activity
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • 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 — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.