Children of the Promise
Nonprofit profile at a glance
- EIN
- 411896481
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Willmar, MN, USA
- Phone
- 3204412490
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Relief
- Affiliation
- Christianity
Reported finances
- Revenue
- $994,130
- Expenses
- $1,152,676
- Assets
- $870,801
- Liabilities
- $63,336
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- JAMIE GROEN (EXECUTIVE DIRECTOR)
- KURT STEENSMA (VICE PRESIDENT)
- SARA VANZEE (PRESIDENT)
Highest reported compensation
- JAMIE GROEN (EXECUTIVE DIRECTOR): $51,942 total reported compensation
- ASHLEY SIETSEMA (FINANCE COORDINATOR): $9,900 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
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What it reported doing in 2024
Provide relief supplies along with housing education and care to children and families in haiti - maintain an orphanage for displaced children.
Operating model
- Revenue model
- Donor-supported. 96% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 91% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 46
- Accountability: 86
- Sustainability: 27
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.9%; rating input score 94
- Program expense ratio: 81%; rating input score 81
- Fundraising efficiency: $10.84 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings
Transparency & Controls
- Consistency checks: 80%; rating input score 80; 0th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Limited
- Requires narrative reports: Limited
- Conducts field audits: Limited
- May suspend future funding: Limited
- Requires financial reports: Limited
- Conducts site visits: Limited
- Requires grant agreements: Limited
- May require repayment: Limited
- Grant itemization coverage: 0%; rating input score 0; 13th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- 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: -15.9%; rating input score 12; 12th percentile among comparable filings
- Total-asset coverage ratio: 0.76; rating input score 34; 34th percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 5.4%; rating input score 52; 52nd percentile among comparable filings
Growth
- Program expense growth: 0.4% per year; rating input score 100; 19th percentile among comparable filings
- Revenue growth: 1.7% per year; rating input score 100; 23rd percentile among comparable filings
- Asset growth: 0.7% per year; rating input score 100; 20th percentile among comparable filings
Details
- Where the money goes: 93.9% of revenue deployed · 81% of spending went to programs
- Governance: 9 of 9 board members independent · 6 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $934K in reported program spending
- Leadership: top reported pay $52K · 11 people listed
- Consistency: 29 of 32 current checks pass · 3 findings to review
- Schedules: 6 filed schedules · includes major donors and foreign activity
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
- High — Sustainability: Operating margin scored 12/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.
- Review — Sustainability: Officer compensation ratio scored 52/100.