Iea Childrens Fund

Nonprofit profile at a glance

EIN
841417138
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Boise, ID, USA
Phone
2083441341
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$93,919
Expenses
$65,621
Assets
$894,981
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • KELLY HEIL (PRESIDENT)

Highest reported compensation

  • LAYNE MCINELLY (DIRECTOR): $229,468 total reported compensation
  • PAUL STARK (TREASURER): $221,601 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The iea children's fund is a non-profit corporation dedicated solely to helping iea members meet the needs of Idaho public school students. The goal of the children's fund is to expend money on the basic educational needs of children.

What it reported doing in 2024

Iea children's fund distributed grants to families of school-aged children in Idaho that were identified as having an immediate need for a particular form of charitable assitance, which typically was warm clothing, food, medical services, or school supplies. Iea children's fund was able to fulfill assistance to 299 children during the current year.

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 65
  • Accountability: 61
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.1%; rating input score 79
  • Program expense ratio: 93%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 60%; rating input score 60; 21st percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 30.1%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 13.64; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 172.4%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 79.1% of revenue deployed · 93% of spending went to programs
  • Governance: 3 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $61K in reported program spending
  • Leadership: top reported pay $229K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 3/100.