Foster One

Nonprofit profile at a glance

EIN
881098928
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022
Location
St Paul, MN, USA
Phone
6514432465
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Family Services

Official website

Reported finances

Revenue
$127,332
Expenses
$114,147
Assets
$69,853
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MICHAEL EVENS (PRESIDENT)
  • MELISSA EVANS (VICE PRESIDENT)

People named in this filing

  • MICHAEL EVENS (PRESIDENT)
  • MELISSA EVANS (VICE PRESIDENT)
  • BARRET LAHM (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To support the child welfare system in the state on mn. This is done through different programs and services, serving all parties involved within the child welfare system including: foster families, kinship families', social workers, biological parents, youth in foster care and other professionals involved in the child welfare system.

What it reported doing in 2025

Families count- parenting class that meets court requirements for a biological parent who is working hard to prevent removal of their child(ren) or who are working hard to be reunified back with their child(ren)

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 95% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 94
  • Accountability: 70
  • Sustainability: 52
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.5%; rating input score 85
  • Program expense ratio: 95.4%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.4%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -29.6% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 46.9% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 85.5% of revenue deployed · 95.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $109K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Sustainability: Operating margin scored 57/100.