Independent Riders for Children

Nonprofit profile at a glance

EIN
842493736
IRS 990-PF coverage
2021–2025
Forms available
Form 990-PF 2025
Location
Merrill, IA, USA
Phone
7125403413
Rating
41
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$5,024
Expenses
$4,700

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

Overview

Mission

Fund Raising and Fund Distribution

What it reported funding in 2025

The foundation reported 4 filed grant rows totaling $4,350. The stated grant purposes included christmas gifts, shop with a cop, and building beds, plus 1 other reported purpose.

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

MIXED - The filing clearly reports transactions involving insiders and a large share of spending goes to grants. Assets provide a limited cushion relative to annual grants and some filed totals do not add up.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 93
  • Transparency: NotEnoughData
  • Compliance: 94
  • Endowment Health: 34

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 92.6%; rating input score 93; 75th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Limited

Compliance

  • Foundation activity disclosures: 19 of 19 controls in place; rating input score 100
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Individual grants for travel, study or similar purposes: Pass
    • Grants outside qualifying charitable organization categories: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 8; rating input score 89

Endowment Health

  • Endowment-health comparison: 0.24; rating input score 34; 34th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: Filed grants detail
  • Payout: Filed payout detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Filing history: 4 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Moderate — Endowment Health: Endowment-health comparison scored 34/100.
  • Moderate — Transparency & Controls: Assets equal liabilities and net assets did not reconcile in the filed values.