Children's Policy Cooperative of Jefferson County

Nonprofit profile at a glance

EIN
300291772
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2017
Location
Birmingham, AL, USA
Phone
2053255445
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Support N.E.C.

Official website

Reported finances

Revenue
$475,561
Expenses
$469,699
Assets
$181,158
Liabilities
$0

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

Leadership & pay

18 people listed

People named in this filing

  • Tina Thornton (Chair)
  • Natasha Shumpert (At-Large)
  • Melissa Niven Sherer (Vice Chair)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The Children's Policy Cooperative of Jefferson County identifies unmet needs of children and works to meet those needs by convening and educating the child-serving community, by advocating for children's issues and collaborating to develop innovative projects and programs to serve children.

What it reported doing in 2024

SAFECARE: Assisting infants and mothers with assessment, safe care plans and recovery support who are substance involved by focusing on their safety and well-being. In collaboration with Family Court, Child Protective Services, Recovery, Maternal & Child Health providers, care coordination and community partnerships help equip mothers to keep their families intact through support, services and resources. The daily operational functions for Jefferson and Calhoun Counties were transferred to ROSS Recovery Center effective January 5, 2024. In late 2023, SAFECare services were expanded to Mobile County through Lifelines Counseling of Mobile. During 2024, CPC partners with Lifelines Counseling to expand SAFECare services into Baldwin County. CPC retained fiscal control, policy and procedural control, partner support, and expansion of the program.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90%; rating input score 90
  • Program expense ratio: 91.2%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 1.2%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 12.7% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 15.3% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 90% of revenue deployed · 91.2% of spending went to programs
  • Governance: 18 of 18 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $428K in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • 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: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.