Cornerstone for Orphans

Nonprofit profile at a glance

EIN
850768115
IRS 990-EZ coverage
2021–2021
Forms available
Form 990-EZ 2021, Form 990-N 2020
Location
Superior, NE, USA
Phone
4028795868
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Development
Affiliation
Christianity

Reported finances

Revenue
$14,989
Expenses
$15,732
Assets
$0
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • NIKKI FELMLEE (PRESIDENT)

People named in this filing

  • NIKKI FELMLEE (PRESIDENT)
  • CORTNEY FELMLEE (TREASURER)
  • SANDRA TIETJEN (BOARD MEMBER)

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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cornerstone for orphans mission is to bring hope and value to orphans all over the world in the name of Jesus. Caring for the orphans, widows, lepers, & families living in extreme poverty. Cornerstone for orphans is a platform to give each person we meet: a voice, dignity, independence, access to education, clean water, adequate nutrition & protection for their human rights. We believe there are no boundaries on God's great love and the miracles He provides!

What it reported doing in 2021

JUDY IN UGANDA: Provided a school with a 10,000 Lt rain catch and a well along with a city water hookup and fencing for the kids protection

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 100
  • Sustainability: 22
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.8%; rating input score 58
  • Program expense ratio: 55.1%; rating input score 55

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -5%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 57.8% of revenue deployed · 55.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $9K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Contacts: How to reach this organization
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.