Destined for Grace Children's Relief

Nonprofit profile at a glance

EIN
263044455
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2008
Location
Carpinteria, CA, USA
Phone
8056190649
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$104,521
Expenses
$103,577
Assets
$1,400,924
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Rebecca Smith (CEO)

Highest reported compensation

  • Tyron Smith (Secretary): $119,722 total reported compensation
  • Rebecca Smith (CEO): $119,710 total reported compensation
  • Lindsey Connolly (CFO): $94,900 total reported compensation

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

Overview

Mission

Our mission is to provide a future filled with faith, hope and love to the children of Mirebalais, Haiti. Destined for Grace does this by providing a learning center for children in PreK-6th grades whose families can't afford to send them to school. By sponsoring each student's education and providing them the opportunity to go to school we are giving them hope for their future.

What it reported doing in 2024

Ecole Destined for Grace: A K-6th elementary school in Mirebalais, Haiti established by Destined for Grace. Ecole Destined for Grace is the program that embodies the mission of Destined for Grace Children's Relief. It is our mission to provide an education for children in the mirebalais area who cannot afford to attend school on their own. Destined for Grace has provided a school that is of little cost to the families in Mirebalais, yet provides an excellent education for their children. The past year we educated 220 students at Ecole Destined for Grace. We are able to do this through fundraising and through thrift stores that the organization runs. School runs from September to June and standards are set by the Haitian Ministry of Education along with Destined for Grace. In addition to providing an education to our students, we also provide each student with a hot meal each school day. For many students this meal is the only guaranteed meal of the day.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 96% 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

SUPPORTED - A large share of available resources goes toward mission work and program spending has grown recently. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 51
  • Accountability: 42
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.7%; rating input score 97
  • Program expense ratio: 95.9%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 15th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 0.9%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 13.53; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 322.8%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: -57.7% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 96.7% of revenue deployed · 95.9% of spending went to programs
  • Governance: 2 of 5 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $99K in reported program spending
  • Leadership: top reported pay $120K · 5 people listed
  • Consistency: 43 of 44 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Accountability: Independent voting board scored 40/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.