Children's Choice Property Two

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

11 people listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

See schedule o

The company owns and leases its land and buildings to children's choice of md, inc., children's choice of de, inc., and other affiliated entities

Revenue model: Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: 53.8%; rating input score 93; 93rd percentile among comparable filings
Total-asset coverage ratio: 13.06; rating input score 92; 92nd percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
Officer compensation ratio: 69.8%; rating input score 2; 2nd percentile among comparable filings

Program expense growth: -13.2% per year; rating input score 0; 8th percentile among comparable filings
Revenue growth: -2.6% per year; rating input score 0; 15th percentile among comparable filings
Asset growth: -6.8% per year; rating input score 0; 8th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 6 of 6 board members independent · 8 of 9 filing controls reported
Programs: 1 filed program accomplishment · $63K in reported program spending
Leadership: top reported pay $222K · 11 people listed · 3 of 6 pay-setting controls reported
Consistency: 13 of 13 current checks pass
Schedules: 4 filed schedules · includes executive pay
Filing history: 15 filing years from 2010 to 2024
Contacts: How to reach this organization
Related organizations: 4 filed related-organization links
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Growth: Asset growth scored 0/100.
Review — Accountability: Governance controls: Whistleblower policy not reported.
High — Sustainability: Officer compensation ratio scored 2/100.
Review — Sustainability: Liabilities to assets ratio scored 56/100.