God Loves Kids

Nonprofit profile at a glance

EIN
237351634
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Rockwall, TX, USA
Phone
9727718886
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$734,157
Expenses
$829,821
Assets
$807,240
Liabilities
$752,579

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • PHILIP PHILLIPS (President)

Highest reported compensation

  • PHILIP PHILLIPS (President): $105,200 total reported compensation
  • BESS ROSS-PHILLIPS (FIRST VICE PRES): $51,530 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help some of the neediest children in the world by providing basic needs which include food, clothing and quality education along with relational mentoring and training in life skills.

What it reported doing in 2019

Transforming children's lives by saving them from a continued life of poverty by providing housing, clothing, food and education.

Operating model

Revenue model
Donor-supported. 95% 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.

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 a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 92
  • Accountability: 42
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.8%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 57.1%; rating input score 57; 10th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: -13%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.97; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.93; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 18.9%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 8.4% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 15.3% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.8% of spending went to programs
  • Governance: 4 of 7 board members independent · 2 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $745K in reported program spending
  • Leadership: top reported pay $105K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2010 to 2019
  • 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.

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 — Accountability: Governance controls: 6 of 8 not reported.
  • Review — Accountability: Independent voting board scored 57/100.
  • High — Sustainability: Operating margin scored 13/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.