Children's Culture Connection

Nonprofit profile at a glance

EIN
261518665
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Dennison, MN, USA
Phone
6124147801
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Official website

Reported finances

Revenue
$79,551
Expenses
$90,874
Assets
$10,281
Liabilities
$16,828

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JANET TOLLUND (VICE-PRESIDENT)
  • DINA FESSLER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DINA FESSLER (EXECUTIVE DIRECTOR): $17,155 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To create and implement educational programs on world culture. To connect american and international children as part of the process. To help the american students develop fundraising and advocacy projects for children in need abroad.

What it reported doing in 2014

A comprehensive ten-part curriculum for middle school social studies, english and geography classes covering the history and culture of afghanistan. This program features a multi-media approach to learning, and includes experiential games, activites, handouts and a series of video interviews from afghan teens teaching about the realities of their lives in context to the lessons.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 73% for direct work, and 27% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 76
  • Accountability: 69
  • Sustainability: 23
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.7%; rating input score 96
  • Program expense ratio: 83.8%; rating input score 84
  • Fundraising efficiency: $6.14 raised per $1 spent on fundraising; rating input score 42; 42nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Pass
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 80th 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; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -14.2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 1.64; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 18.9%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 63.8% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 14.5% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -22.1% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 95.7% of revenue deployed · 83.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $76K in reported program spending
  • Leadership: top reported pay $17K · 5 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 42/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 15/100.