Kids Come First

Nonprofit profile at a glance

EIN
330969025
IRS 990 coverage
2011–2015
Forms available
Form 990 2015
Location
Ontario, CA, USA
Phone
9099847384
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Care & Adult Day Programs

Official website

Reported finances

Revenue
$986,152
Expenses
$813,667
Assets
$0
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • CYNTHIA PRENDIZ (CEO)

Highest reported compensation

  • CYNTHIA PRENDIZ (CEO): $65,100 total reported compensation

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

Overview

Mission

Providing medical care for children

What it reported doing in 2015

The agency provides access to health care and provides primary pediatric needs predominately for uninsured children ages 0-18 in the ontario, California community. Further, the agency offers free or low cost clinical care, community outreach, and education, insurance program enrollment assistance, and extensive advocacy and resource/referral services to support and empower families in maximizing the health of their children. Over 7,000 patient care encounters are provided each year.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 43
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.3%; rating input score 70
  • Program expense ratio: 85.1%; rating input score 85
  • 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: 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: 17.5%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 8%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -26.6% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: -38.1% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 70.3% of revenue deployed · 85.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $693K in reported program spending
  • Leadership: top reported pay $65K · 10 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2011 to 2015
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.