Improving Kids' Environment Inc
Nonprofit profile at a glance
- EIN
- 200165700
- IRS 990 coverage
- 2016–2018
- Forms available
- Form 990 2018
- Location
- Indianapolis, IN, USA
- Phone
- 3172531312
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Consumer Protection
Reported finances
- Revenue
- $81,007
- Expenses
- $89,946
- Assets
- $33,156
- Liabilities
- $382
Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- JOHN ELLIS (PRESIDENT)
People named in this filing
- JACK LEONARD (DIRECTOR)
- RICHARD VAN FRANK (DIRECTOR)
- BENJAMIN ELLIS JD (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 2018. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To protect children from environmental health hazards through advocacy, education and initiatives that create environmentally healthy homes, schools and communities.
What it reported doing in 2018
Indiana asthma-friendly schools recognition programschools can do a lot to provide a safe and healthy environment for students and staff who suffer from asthma. In an effort to better define and encourage the adoption of these measures, ike with support from the Indiana state department of health and the Indiana department of education developed an asthma-friendly recognition program for schools. In 2017 the program was implemented as a pilot but will be fully operation for the 2018-19 school year. Participants in the program receive guidance (from ike and isdh) throughout the year in addition to resources to help them implement some of the criteria.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 44
- Transparency & Controls: 75
- Accountability: 88
- Sustainability: 37
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 50.9%; rating input score 51
- Program expense ratio: 45.8%; rating input score 46
- 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: No; rating input score 0
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: -11%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 0.37; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 32; 32nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings
Growth
- Program expense growth: -30.9% per year; rating input score 0; 16th percentile among comparable filings
- Revenue growth: -48.1% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: -46.9% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 50.9% of revenue deployed · 45.8% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $41K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 3 filing years from 2016 to 2018
- Contacts: How to reach this organization
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 51/100.
- Moderate — Financial Efficiency: Program expense ratio scored 46/100.
- High — Transparency & Controls: Major donor itemization scored 0/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Operating margin scored 45/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.