Choices for Children Inc

Nonprofit profile at a glance

EIN
411727930
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Minnetonka, MN, USA
Phone
9529353515
Rating confidence
Limited
Sector
Brain Disorders

Reported finances

Revenue
$0
Expenses
$240,128
Assets
$6,243,895
Liabilities
$5,400

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

Leadership & pay

13 people listed

Executive titles in this filing

  • JOHN DAHM (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • JOHN DAHM (CHIEF EXECUTIVE OFFICER): $664,868 total reported compensation
  • LEANN FRETTE (CHIEF SOLUTIONS OFFICER): $255,000 total reported compensation
  • DAVID HANCOX (CHIEF ORGANIZATION OFFICER): $196,002 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing services and supports to people with disabilities and older adults living at home in their community.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 65
  • Accountability: 79
  • Sustainability: 29
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 26th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 26; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -32.8% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -19% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 0% of spending went to programs
  • Governance: 7 of 8 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $665K · 13 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 10 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 5 filed related-organization links
  • 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: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.