Citizens Caring for Children

Nonprofit profile at a glance

EIN
731230194
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Oklahoma City, OK, USA
Phone
4057534099
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,552,323
Expenses
$1,458,484
Assets
$1,345,543
Liabilities
$410,336

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

Leadership & pay

14 people listed

Executive titles in this filing

  • MERYDITH HARMON (PRESIDENT)

Highest reported compensation

  • LYNNE ROLLER (EXECUTIVE DI): $93,484 total reported compensation

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

Overview

Mission

Citizens caring for children breaks the cycle of abuse and neglect for Oklahoma foster children by addressing their material, emotional, intellectual and spiritual needs...because every child deserves the chance for a better life. Through our programs, we promote self-worth, self-esteem and develop character to give hope, change lives and create healthy futures.

What it reported doing in 2024

Resource center and back2school citizens caring for children operates a resource center to provide new clothing (including shoes, socks, underwear, pajamas, tops, pants and a winter coat), books and personal hygiene kits to foster children four times per year (3,100 appointments). Most of us take for granted new clothes, plenty of socks and underwear, and shoes to wear, but many foster children struggle to get and keep these basic necessities. The resource center is designed to be similar to a retail shopping experience, with clothing on racks and shelves, where children can use decision-making skills and build the confidence that comes with taking pride in one's appearence. Back2school serves 600 children, providing a new outfit and a backpack filled with school supplies.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.8%; rating input score 73
  • Program expense ratio: 77.2%; rating input score 77
  • Fundraising efficiency: $9.16 raised per $1 spent on fundraising; rating input score 35; 35th 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: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 72.8% of revenue deployed · 77.2% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $93K · 14 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.