Childrens Humanitarian Services

Nonprofit profile at a glance

EIN
842233938
IRS 990 coverage
2020–2023
Forms available
Form 990 2023, Form 990-N 2019
Location
Puyallup, WA, USA
Phone
2536514042
Rating
29
Verdict
REVIEW
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$146,184
Expenses
$145,910
Assets
$1,224
Liabilities
$26,197

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • MICHAEL CADY (PRESIDENT)
  • DAVID STUART (VICE PRESIDENT)

Highest reported compensation

  • MICHAEL CADY (PRESIDENT): $55,250 total reported compensation
  • DAVID STUART (VICE PRESIDENT): $8,094 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide low income children emergency food vouchers, back to school financial support and holiday support

What it reported doing in 2023

Emergency food vouchers

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

REVIEW - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 4
  • Transparency & Controls: 72
  • Accountability: 5
  • Sustainability: 21
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.7%; rating input score 5
  • Program expense ratio: 4.7%; rating input score 5
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.2%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 21.4; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 43.4%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 120% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 30.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: -68.6% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 4.7% of revenue deployed · 4.7% of spending went to programs
  • Governance: 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $148K in reported program spending
  • Leadership: top reported pay $55K · 3 people listed
  • Consistency: 19 of 21 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2023
  • 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 — Financial Efficiency: Mission deployment rate scored 5/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Financial Efficiency: Program expense ratio scored 5/100.
  • 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: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.