Children's Dental Care Foundation

Nonprofit profile at a glance

EIN
316008790
IRS 990 coverage
2009–2011
Forms available
Form 990 2011
Location
Cincinnati, OH, USA
Phone
5136368778
Rating confidence
Limited
Sector
Single Organization Support

Reported finances

Revenue
$115,256
Expenses
$106,264
Assets
$1,557,876
Liabilities
$81,085

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

16 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Children's dental care foundation provides financial and health care resources for the fast-growing population of underprivileged children in greater cincinnati with serious dental care needs and special oral health conditions.

What it reported doing in 2011

Children's dental care foundation ("cdcf") supports the division of pediatric dentistry at cincinnati children's hospital medical center ("cchmc"), an irc sec. 501(c)(3) not-for-profit pediatric hospital based in cincinnati, Ohio. Such financial support is provided from unrestricted assets as determined by the board on an annual basis and cdcf undertakes certain fundraising events.during cdcf's fiscal year of july 1, 2011 to june 30, 2012 (the period covered by this return), cdcf provided financial support amounting to $26,000 to cchmc. These funds were utilized by cchmc to support patient care and secretarial support within cchmc's division of pediatric dentistry. Because of the direct financial support of cdcf, cchmc has been successful in remaining a lower cost option in the community for specialized pediatric dental care.cdcf is in the process of conducting a review of its current operations and a strategic planning process for future activities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 verdict

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

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 75
  • Accountability: 90
  • Sustainability: 65
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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

Sustainability

  • Operating margin: 7.8%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 14.66; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 24.2%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -3.1% per year; rating input score 0; 37th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 15 of 15 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $44K in reported program spending
  • Leadership: top reported pay $281K · 16 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 15 of 15 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 3 filing years from 2009 to 2011
  • Money network: 2 filed money-flow records
  • Related organizations: 3 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.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.