Childrens Resource Foundation

Nonprofit profile at a glance

EIN
760589757
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Spring, TX, USA
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Camps

Reported finances

Revenue
$150,335
Expenses
$155,847
Assets
$2,559
Liabilities
$221,924

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

Leadership & pay

4 people listed

Executive titles in this filing

  • John C Foster (Executive Director)

People named in this filing

  • John C Foster (Executive Director)
  • Sharon M Foster (Secretary Director)
  • Jonathan W Kaplow (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Child survival aid

What it reported doing in 2025

Christmas Family Program ---- Food packages coats clothes shoes baby items health items educational items and wish list items for 31 families 99 children and 40 adults under the guidance of 56 counselors and outreach professionals

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 100
  • Sustainability: 19
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.9%; rating input score 89
  • Program expense ratio: 85.7%; rating input score 86

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -3.7%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 86.72; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: -49.6% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 88.9% of revenue deployed · 85.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $134K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • 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 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.