Children of Zion of Maryland Inc

Nonprofit profile at a glance

EIN
300195571
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Bel Air, MD, USA
Phone
4108362121
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$356,264
Expenses
$384,473
Assets
$133,666
Liabilities
$5,536

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

Leadership & pay

11 people listed

Executive titles in this filing

  • LISA KOOP (EXECUTIVE DIRECTOR)

People named in this filing

  • JENN EDWARDS (BOARD CHAIR)
  • LINDA TOMARCHIA (VICE CHAIR)
  • LISA KOOP (EXECUTIVE 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

Provides financial and volunteer support for many orphaned and vulnerable children.

What it reported doing in 2025

In 2025, Children of Zion Village supported the Mafuta Feeding Center, which provides nutritious meals and support to vulnerable children in the local community. Program-related improvements included replacement of the centers roof, repair of windows, interior painting and a mural for the preschool classroom, and exterior painting. Children of Zion also provided nutrition and first aid training to strengthen the centers ability to provide safe, nutritious care to children. These activities helped maintain a safe, functional, and welcoming environment for children receiving meals, early childhood education, and other support services.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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 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: 81
  • Transparency & Controls: 55
  • Accountability: 82
  • Sustainability: 27
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.3%; rating input score 84
  • Program expense ratio: 78.1%; rating input score 78
  • Fundraising efficiency: $45.98 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.9%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: -7.7% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 84.3% of revenue deployed · 78.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $300K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 13 filing years from 2012 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 scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.