Children Up

Nonprofit profile at a glance

EIN
710134556
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2008
Location
Elmhurst, IL, USA
Phone
7739102990
Rating
80
Verdict
STRONG
Rating confidence
Standard
Sector
International Relief

Reported finances

Revenue
$180,437
Expenses
$165,471
Assets
$572,390
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • NOVELLA FERRERI (EXECUTIVE DIRECTOR)

Highest reported compensation

  • NOVELLA FERRERI (EXECUTIVE DIRECTOR): $46,617 total reported compensation

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

Overview

Mission

Creating academic opportunities for students to become producctive members of society. Children up supports post-primary scholarships in northern uganda starting with senior 1 students who scored in division 1 and 2 in the primary leaving exam

What it reported doing in 2025

In fy 2025 we are actively mentoring 51 student beneficiaries: 34 secondary students including 6 new senior 1 students and 17 higher level students. Our two-tiered mentoring program is our most important support for students throughout their educational journey. Tuition, fees, room and board, books, supplies and mobile technology are provided. Students can be renewed annually if they maintain above average grades, follow school rules and actively communicate with our mentors. Children up selects equal numbers of young women and young men. The board requires a $7200 reserve for each new senior 1 so that 6 years of support are assured.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 69% 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. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 75
  • Accountability: 84
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.8%; rating input score 82
  • Program expense ratio: 89.2%; rating input score 89
  • Fundraising efficiency: $33.6 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • 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: 100%; rating input score 100; 81st 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; 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.3%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 3.46; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 28.2%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 57.8% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 9.8% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 81.8% of revenue deployed · 89.2% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $148K in reported program spending
  • Leadership: top reported pay $47K · 10 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: 8 of 8 not reported.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 12/100.