Children to Love International

Nonprofit profile at a glance

EIN
770362117
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Bakersfield, CA, USA
Phone
6615889000
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
International Relief
Affiliation
Christianity

Official website

Reported finances

Revenue
$2,395,145
Expenses
$2,420,940
Assets
$1,435,868
Liabilities
$90,086

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JOHN PENROSE (PRESIDENT)

People named in this filing

  • BOB GREEN (DIRECTOR)
  • CAROL WILCOX (DIRECTOR)
  • BEN HAYMOND (DIRECTOR)

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

Children to love is focused on meeting the needs of the suffering children of the world, providing help and assistance to empower 'the least of these'(matthew 25:40). Through education, spiritual teaching, economic support, physical assistance and social intervention, children to love seeks to equip all children to become independent, contributing members of their communities and fully committed followers of jesus.

What it reported doing in 2024

To be a platform that serves like-minded partners as they offer life-changing opportunities to suffering children and at-risk families around the world.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 77
  • Accountability: 77
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.4%; rating input score 89
  • Program expense ratio: 88.5%; rating input score 88
  • Fundraising efficiency: $295.61 raised per $1 spent on fundraising; rating input score 94; 94th 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: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 99.9%; rating input score 100; 42nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 15th 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: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.1%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 6.1% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 20% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 89.4% of revenue deployed · 88.5% of spending went to programs
  • Governance: 9 of 11 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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: Foreign activity oversight: 7 of 8 not reported.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.