Children Like Loni Organization

Nonprofit profile at a glance

EIN
474182790
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Houston, TX, USA
Phone
2818951500
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.

Reported finances

Revenue
$112,236
Expenses
$119,264
Assets
$7,100
Liabilities
$496

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Khiva Mackey (Executive Director / CEO/ Founder)
  • Leslie Dedrick (President)
  • Lionella Castillo (Vice- President)

Highest reported compensation

  • Khiva Mackey (Executive Director / CEO/ Founder): $10,682 total reported compensation

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

Overview

Mission

To improve the lives of children with intellectual disabilities and those who face challenges. We help in character development, improving interaction skills, addressing hunger, and providing resources to individuals and families in houston's most vulnerable areas.

What it reported doing in 2025

Children Like Loni conducts community outreach initiatives focused on supporting underserved children and families through seasonal events, resource distribution, and community engagement activities. Programs included back-to-school assistance, holiday community events, volunteer-driven outreach, and family support services designed to improve access to essential resources and strengthen community relationships. The organization also provided administrative and operational support necessary to sustain program activities, including facility operations, transportation, volunteer coordination, outreach efforts, insurance, and organizational infrastructure. These activities helped expand community awareness, increase participation in nonprofit programs, and support the successful delivery of services to families in need throughout the year.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 79
  • Accountability: 78
  • Sustainability: 19
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.1%; rating input score 92
  • Program expense ratio: 86.7%; rating input score 87
  • Fundraising efficiency: $18.97 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd 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: 80%; rating input score 80; 23rd 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: -6.3%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 9%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: -25.9% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -28.2% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -23.2% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 92.1% of revenue deployed · 86.7% of spending went to programs
  • Governance: 4 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $103K in reported program spending
  • Leadership: top reported pay $11K · 5 people listed
  • Consistency: 34 of 36 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule M noncash within contributions did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.