Kids & Clays Foundation

Nonprofit profile at a glance

EIN
371440861
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Michigan City, IN, USA
Phone
6142667303
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$2,786,157
Expenses
$2,807,266
Assets
$1,138,986
Liabilities
$145,720

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

Leadership & pay

33 people listed

Executive titles in this filing

  • TODD KEMMERER (PRESIDENT)
  • JIM MOSES (VICE PRESIDENT)
  • DOUG JEANNERET (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DOUG JEANNERET (EXECUTIVE DIRECTOR): $165,816 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 kids & clays foundation supports ronald mcdonald house charity chapters through shooting sports to improve the lives of critically ill children and their families.

What it reported doing in 2024

Kids & clays coordinates shooting events to support participating ronald mcdonald house charity (rmhc) chapters. Each chapter is provided resources and on-site support to ensure successful events. Kids & clays (fka the ronald mcdonald house national sporting clays foundation) is the "official charity" of the national sporting clays association (nsca), the national skeet shooting association (nssa) and the amateur trapshooting association (ata). To date, over $20 million dollars has been raised for rmhc chapters. More importantly, these events have raised awareness for rmhc chapters among thousands of shooters while assisting hundreds of thousands of families served by ronald mcdonald houses each and every day.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 59% for direct work, and 41% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 79
  • Accountability: 90
  • Sustainability: 30
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.2%; rating input score 95
  • Program expense ratio: 94.4%; rating input score 94
  • Fundraising efficiency: $66.05 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Pass
    • 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: -0.8%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 21.7% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 95.2% of revenue deployed · 94.4% of spending went to programs
  • Governance: 32 of 32 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.7M in reported program spending
  • Leadership: top reported pay $166K · 33 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 43 filed money-flow records
  • Related organizations: 31 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.

  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.