Children's Restoration Network
Nonprofit profile at a glance
- EIN
- 582068230
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Roswell, GA, USA
- Phone
- 7706497117
- Rating
- 90
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Family Violence Shelters
Reported finances
- Revenue
- $723,458
- Expenses
- $851,242
- Assets
- $698,139
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- Cliff Kinsey (CEO)
Highest reported compensation
- Cliff Kinsey (CEO): $94,230 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to offer hope and support, enabling children and their mothers to break the cycle of homelessness by empowering them to become part of mainstream society as active, productive citizens through programs and special events designed to address their academic, emotional, and physical needs.
What it reported doing in 2024
12 Days of Caring campaign provides a reason for children living in shelters and group homes to jump out of bed on December 25th. Each child gets a minimum of 4 or 5 new gifts/toys. We also provided gifts cards and support to the shelters and group homes in addition to their residents. In addition we support low income children with presents and gifts after our obligation to the shelters and group homes has been met.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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.
- 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. Expenses are high relative to revenue and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 93
- Transparency & Controls: 100
- Accountability: 100
- Sustainability: 30
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 88.2%; rating input score 88
- Fundraising efficiency: $48.79 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings
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; 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: -17.7%; rating input score 11; 11th percentile among comparable filings
- Total-asset coverage ratio: 0.82; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 11.1%; rating input score 33; 33rd percentile among comparable filings
Growth
- Program expense growth: -13% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: -8.7% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: 10% per year; rating input score 100; 59th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 88.2% of spending went to programs
- Governance: 4 of 4 board members independent · 8 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $751K in reported program spending
- Leadership: top reported pay $94K · 1 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 12 filing years from 2010 to 2024
- 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 — Sustainability: Operating margin scored 11/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
- Moderate — Sustainability: Officer compensation ratio scored 33/100.