El Hogar Del Nino

Nonprofit profile at a glance

EIN
362749858
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Chicago, IL, USA
Phone
3127335584
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$7,140,535
Expenses
$6,693,848
Assets
$12,077,033
Liabilities
$3,012,718

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MIKE SHAVER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MIKE SHAVER (EXECUTIVE DIRECTOR): $469,435 total reported compensation
  • ROSAURA ARELLANO (MANAGING DIRECTOR): $132,591 total reported compensation

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

Overview

Mission

The agency's primary mission is to provide and demonstrate comprehensive bilingual/bicultural early childhood development programs for infants, as well as preschool and school-age children and their families.

What it reported doing in 2024

Our preschool combines head start and child care to offer full-day, yearlong programming to at risk children 3-5 years old. This full-day model allows parents to work full-time or pursue their education while knowing their children are in a safe, caring, learning environment. Our program is accredited by the national association for the education of young children (naeyc). Our toddlers & twos programming offers high-quality early childhood care, education, and family support for toddlers and twos and their families using creative curriculum for infants, toddlers, and twos. Our teachers engage their students with a variety of fun activities that focus on several key areas such as social/emotional, physical, cognitive, and language development. We also provide services to families of school-age children, which serves children between the ages of five and 12 years. Many of the 80 students enrolled throughout the four classrooms are former el hogar head start students or have siblings currently enrolled in our head start program. The ability to offer families a continuation of care once their children have entered the public school system is fundamental to both the child's and the family's sense of stability.

Operating model

Revenue model
Grant-funded. 90% of the money available for current operations came from government grants.
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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 65
  • Accountability: 95
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.8%; rating input score 85
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: $3,135.31 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.3%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.8; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 0.6%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 84.8% of revenue deployed · 90.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $6M in reported program spending
  • Leadership: top reported pay $469K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.