Enchanted Peach Children's Foundation

Nonprofit profile at a glance

EIN
581642982
IRS 990 coverage
2012–2023
Forms available
Form 990 2023, Form 990-T 2021
Location
Atlanta, GA, USA
Phone
7703939474
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
International Development

Official website

Reported finances

Revenue
$380,018
Expenses
$599,984
Assets
$288,446
Liabilities
$244,274

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • PAUL RICKERT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • PAUL RICKERT (EXECUTIVE DIRECTOR): $75,000 total reported compensation
  • ROBIN JACKSON (CHIEF EXPERIENCE OFFICER): $25,913 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Foundation provides an experience of a lifetime in the form of a favorite wish, children's wish foundation will fulfill the favorite wish for any child having a limited life expectancy with medical science as we know it today. Each wish will be completed while the child is healthy enough to fully enjoy it. The immedtate family is included in the wish fulfillment so that the child and family can share in the experience and create happy memories together. Children's wish foundation international is committed to this purpose and will ensure that every project, event and contribution will be directly connected with our mission.

What it reported doing in 2023

Family services - all expenses incurred to assist families and programs in order to promote a more positive environment for seriously ill children while they are receivi ng treatment. The hospital enrichment program provides educational and entertainment materials to hospitals and healthcare facilities around the world. The celebration of life programs bring magic to children throughout the year. Also, all expenses incurred to encourage the general public to participate in the foundation ' s mission.

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

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 32
  • Transparency & Controls: 87
  • Accountability: 91
  • Sustainability: 13
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.4%; rating input score 42
  • Program expense ratio: 26.6%; rating input score 27
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 26th 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -57.9%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 16.8%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -19.1% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -17.8% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -14.6% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 42.4% of revenue deployed · 26.6% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $160K in reported program spending
  • Leadership: top reported pay $75K · 7 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 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 — Financial Efficiency: Mission deployment rate scored 42/100.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.