Children's Optimal Health

Nonprofit profile at a glance

EIN
262559516
IRS 990 coverage
2017–2022
Forms available
Form 990 2022
Location
Austin, TX, USA
Phone
5123245980
Rating confidence
Limited
Sector
Research Institutes and/or Public Policy Analysis

Official website

Reported finances

Revenue
$-123,152
Expenses
$110,846
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • Susan Millea (Interim Executive Director)

Highest reported compensation

  • Susan Millea (Interim Executive Director): $49,868 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule O

What it reported doing in 2022

Through a commitment to shared data, collaboration, and on-going communication, Children's Optimal Health (COH) uses visual images (GIS mapping) and analysis to inform policy, improve operations, promote research, and mobilize the community to better the lives of our children and youth. During 2022, the time-series analysis of school district data to facilitate targeting of student and family supports continued. It was augmented by work with United Way for Greater Austin to analyze 211 needs data as part of our community response to the COVID pandemic. Interactive maps for the 5 county Metro Statistical Area were completed and publicly shared. A federal grant addressing substance use prevention, for which COH was a subcontractor, was successfully completed with development of training resources for those working with autonomous, but not independent, youth provided. Efforts to evolve a Community Information Exchange for central Texas were furthered in partnership with others. Significant research was conducted with grant funding to identify issues of digital access and equity for vulnerable populations, particularly during the pandemic. Findings and insights will be used to address policy issues and local action to improve both access and equity. The organization continued its involvement with the Urban Institute's National Neighborhood Indicators Partnership (NNIP), the Community Advancement Network (CAN), the Travis County Youth Substance Abuse Prevention Coalition (YSAPC), and the Success by Six initiative involving among others, COH, United Way, E3 Alliance, and the University of Texas Medical School.

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: 27
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 9
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 81.3%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 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: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -190%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 45%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -17.1% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -35% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -10.1% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 81.3% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $90K in reported program spending
  • Leadership: top reported pay $50K · 16 people listed
  • Consistency: 19 of 21 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2017 to 2022
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.