Fabretto Children's Foundation Inc

Nonprofit profile at a glance

EIN
363894824
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-T 2022
Location
Evanston, IL, USA
Phone
7035258716
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$3,981,401
Expenses
$3,880,012
Assets
$1,944,072
Liabilities
$21,362

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • KEVIN MARINACCI (CEO)

Highest reported compensation

  • KEVIN MARINACCI (CEO): $115,748 total reported compensation
  • ANNIE HALL (CORPORATE SECRETARY): $6,215 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fabretto's mission is to educate and empower underserved children, youth, and their families to enable them to improve their livelihoods and their communities.

What it reported doing in 2025

At fabretto, we believe in the power of education to enable children and youth, our future leaders, to break the cycle of poverty. We strive to bring meaningful opportunities for growth, development, and learning to children, youth, and families. By partnering with organizations and funders who serve children and youth in countries across central america, we can amplify our impact, serving those who serve. Fabretto supports child and youth development in central america through four key programs: education, nutrition, child sponsorship, and youth empowerment.education programfabretto's education program focuses on improving the quality of education during the critical first years of a child's education particularly preschool and 1st to 3rd grade. We do this through: teacher development: we train preschool and early grade primary school teachers in our "fabrettito" model of education. Our model provides coaching and accompaniment to teachers in the medium to long term to ensure sustainability. Strengthening schools: in parallel to teacher development, we build, remodel, and equip preschools, primary schools, and community education centers with key resources and improvements that enable them to better serve children in the hardest-to-reach communities in central america. Nutrition programthrough the nutrition program, fabretto works with our partners to improve access to nutritious school meals and strengthen holistic child development and school attendance. We do this through: school meals: we connect high-need schools with fortified foods that improve nutritional value of the meals they serve. We also support nutrition education, inlcuding training school cooks in culturally-adapted recipes. Local production of food: we support partners in developing sustainable approaches to producing healthy foods locally. Child sponsorship programchange a life through child sponsorship! As a fabretto child sponsor, you can fight poverty in central american communities while creating a lasting connection with a child. For just over $1 a day ($40/month), child sponsors provide an underprivileged child with quality education, nutrition, and a supportive community. Child sponsors provide access to essential life resources that make an enormous difference for children in impoverished communities. With your help, your sponsored child will have access to quality education and nutrition programs and a supportive school community. Our holisitic approach means that fabretto works closely with grassroots, on-the-ground NGO partners to deliver programming, as well as working together with children's teachers and parents to create lasting change. Youth empowerment programfabretto's youth empowerment program seeks to prepare central american youth to thrive through courses that combine academic and technical skills, personal development, and community service. We do this through: technology integration: we share our field-tested approach to leveraging digital resources to strengthen learning, particularly in stem fields, with organizations serving rural low-to no-connectivity communities. We train teachers and staff, equip schools, and develop and share digital content. Youth training (satec model): we train rural youth in agricultural skills through our satec training program while contributing to personal and community development. We train local facilitators, share curricula and materials, and provide technical assistance throughout course implementation. Fabretto educa: fabretto offers blended learning courses to central american youth through our online training platform, fabretto educa, in topics such as entrepreneurship and job readiness. Rural secondary education: we work alongside local partners to advocate for and strengthen high quality, alternative secondary education models that expand access in rural communities of central america, with a particular focus on the sistema de apprendizaje tutorial (sat) model.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 87% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 72
  • Accountability: 91
  • Sustainability: 38
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.3%; rating input score 87
  • Program expense ratio: 89.5%; rating input score 89
  • Fundraising efficiency: $15.34 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.2%; rating input score 88; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.9%; rating input score 93; 24th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.5%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 11th percentile among comparable filings

Details

  • Where the money goes: 87.3% of revenue deployed · 89.5% of spending went to programs
  • Governance: 13 of 14 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.5M in reported program spending
  • Leadership: top reported pay $116K · 15 people listed
  • Consistency: 26 of 28 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors and foreign activity
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.