Children's Dream Fund Inc

Nonprofit profile at a glance

EIN
592145821
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
St Petersburg, FL, USA
Phone
7278966390
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$2,874,775
Expenses
$2,375,447
Assets
$3,249,071
Liabilities
$57,514

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

Leadership & pay

21 people listed

Executive titles in this filing

  • AMANDA WALKER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • AMANDA WALKER (EXECUTIVE DIRECTOR): $191,326 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The sole mission of the children's dream fund inc. Is to make dreams come true for children with life threatening illnesses living in west central Florida, and to provide lasting memories for the children and families.

What it reported doing in 2025

The children's dream fund entered its 44th year of making dreams come true for children with life-threatening illnesses living throughout west central Florida. The children's dream fund completed 132 dreams in 2025 with 130 in process at the end of the year. Children are referred to the children's dream fund by johns hopkins all children's, tampa general, st. Joseph's children's, golisano, shands, arnold palmer, and sabal palms children's center. The children's dream fund policy is to never deny a deserving child a dream-come-true, and to provide age-appropriate dreams in a timely manner. Dreams include the entire family, and the goal is to make the process as stress-free as possible for the child and the family, and to create memories that last a lifetime. Children and their families work with the dream department, who are fulltime employees for the children's dream fund, and help plan and implement the dream. Dreams include trips, cruises, and meetings with celebrities, shopping or a tangible item such as computers, bedroom makeovers, musical instruments. In addition to fulfilling every child's dream, stewardship is of utmost importance. Donated items and services can help lower the cost of dreams.

Operating model

Revenue model
Donor-supported. 77% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 73% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 75
  • Accountability: 100
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.7%; rating input score 76
  • Program expense ratio: 88%; rating input score 88
  • Fundraising efficiency: $11.05 raised per $1 spent on fundraising; rating input score 39; 39th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th 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; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.4%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.37; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 10.4% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 75.7% of revenue deployed · 88% of spending went to programs
  • Governance: 20 of 20 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $191K · 21 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 10 filing years from 2016 to 2025
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.