Children's Cancer Fund of America Inc C/o Receivership Management Inc

Nonprofit profile at a glance

EIN
201226416
IRS 990 coverage
2011–2015
Forms available
Form 990 2015
Location
Brentwood, TN, USA
Phone
6153734336
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Health

Official website

Reported finances

Revenue
$2,589,913
Expenses
$2,390,661
Assets
$442,765
Liabilities
$300,061

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • ROSE PERKINS (PRESIDENT/CEO)

Highest reported compensation

  • ROSE PERKINS (PRESIDENT/CEO): $99,641 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist and support children suffering with cancer and their families.

What it reported doing in 2015

To relieve distress and suffering by providing aid, funds, "in-kind" grants, support, and financial assistance to children suffering from cancer and other life threatening diseases or conditions. To disseminate health related information regarding the prevention, detection, and treatment of cancer and other life threatening diseases or conditions in children. To distribute medical, "in-kind, and other supplies to individuals and agencies which aid the ill, needy, and children.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 69% for direct work, and 31% for grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 4
  • Transparency & Controls: 93
  • Accountability: 65
  • Sustainability: 42
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.5%; rating input score 4
  • Program expense ratio: 4.8%; rating input score 5
  • Fundraising efficiency: $1.23 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 71st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.7%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.68; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: -115.9% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: -34.8% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -14% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 4.5% of revenue deployed · 4.8% of spending went to programs
  • Governance: 2 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $116K in reported program spending
  • Leadership: top reported pay $100K · 3 people listed
  • Highest-paid contractors: 3 contractors listed · $1.8M reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes grants
  • Filing history: 4 filing years from 2011 to 2015
  • 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 — Financial Efficiency: Mission deployment rate scored 4/100.
  • High — Financial Efficiency: Program expense ratio scored 5/100.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.