Healthy Kids Challenge Foundation

Nonprofit profile at a glance

EIN
481252457
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Dighton, KS, USA
Phone
8882596287
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nutrition

Official website

Reported finances

Revenue
$106,266
Expenses
$352,778
Assets
$84,365
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

6 people listed

Highest reported compensation

  • VICKIE L JAMES RD LD (DIRECTOR): $129,600 total reported compensation
  • CLAUDIA L HOHNBAUM MA RD LD (ASSISTANT DIRECTOR): $129,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education and consultation to develop leaders who help kids and families eat healthy and move more.

What it reported doing in 2015

Program materials & development for school food service professionals, physicians, health care providers, & school & youth program staff to help kids develop healthy eating & physical activity habits. Community nutrition outreach developed through university dietetics student programs, est 10,000. Employee/worksite toolkit also downloadable, est 10,000. School food service program reaching over 16,000 kids & families.

Operating model

Revenue model
Grant-funded. 92% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 15
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.1%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 66.7%; rating input score 67; 16th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -232%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 73.5%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: -6.9% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: -9.6% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.1% of spending went to programs
  • Governance: 4 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $290K in reported program spending
  • Leadership: top reported pay $130K · 6 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2010 to 2015
  • 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.

  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.